退休金给付义务(pension benefit obligations)(美) BMU#pK;P]
外币(foreign currency) FT gt$I
外币业务(foreign currency transaction) D_w<igu!3
吸收合并(merger) ]7|qhAh<L
物价变动会计(accounting for price changes) +sd':vE
无偿债能力(insolvency) Pn}oSCo
完全合并(full consolidation) q6
4bP4K
物价指数(price index) 6k1_dRu
物价变动(price changes) K}LF ${bS
完全应计法(full accrual method) 7'{Y7]+z+
物价总指数(general price index) C*Y0GfW=
外汇期货交易(foreign exchange frtrues transaction) URyY^+s
下推会计(push-down accounting)(美) /cD]m
先折算后调整法(translation-remeasurement method) $fW8S8
现行成本/稳值货币会计(current cost/general purchasing power accountin) ugW.nf
*O
现行成本(crurent cost) !ZN"(0#qz
现行成本会计(current cost accounting) {~=gKZ:-@
先调整后折算法(remeasurement-translation method) ~Z
97L
销售代理处(sales agency) 4Rl~7|
相互持股(mutual holdings) $! UE
pQ
相对账户调节(reconciliation of home office and branch accounts) `~qVo4V6Z
新合伙人入伙(admission of a new parther) M;0\fUh;
向上销售(upstream sale) \#'m([<e
衍生金融工具(derivative financial instru-ments) xl@
销售式融资租赁(sales-type financing lease) `9G1Bd8k
向下销售(downstream sale) =XUt?5
消费税(consumer tax) pA5X<)~
一笔交易观(one-transaction opinion) yjChnp
Cc
业主权论(the proprietorship theory) UO>S2
u
一般物价水准会计(general price level accounting) `?(9Bl
一般购买力单位(units of general purchasing power) [sG!|@r
招股说明书(prospectus) ~uO9>(?D
中间汇率(middle rate) N..@}}
中期报告(interim reporting)