退休金给付义务(pension benefit obligations)(美) K"MX!
外币(foreign currency) 0 H:X3y+
外币业务(foreign currency transaction) hgq;`_;1,
吸收合并(merger) ~DwpoeYX
物价变动会计(accounting for price changes) 1qA;/-Zr<o
无偿债能力(insolvency) xJe%f\UDu
完全合并(full consolidation) 9'
B `]/L
物价指数(price index) h_'*XWd@
物价变动(price changes) upmx $H>
完全应计法(full accrual method) ~xFkU#
物价总指数(general price index) <hyKu
外汇期货交易(foreign exchange frtrues transaction) =s6 opL)
下推会计(push-down accounting)(美) N!}f}oF
先折算后调整法(translation-remeasurement method) 2?Vd 5xkt
现行成本/稳值货币会计(current cost/general purchasing power accountin) $&c*'3
现行成本(crurent cost) _[BP0\dPW
现行成本会计(current cost accounting) h*\%vr
先调整后折算法(remeasurement-translation method) Pq$n5fZC!
销售代理处(sales agency) ~n_HP_Kf?
相互持股(mutual holdings) 8s@3hXD&
相对账户调节(reconciliation of home office and branch accounts) PKz':_|
新合伙人入伙(admission of a new parther) At;LO9T3z
向上销售(upstream sale) :A;RH
衍生金融工具(derivative financial instru-ments) :3 mh@[V
销售式融资租赁(sales-type financing lease) OyIw>Wfv
向下销售(downstream sale) dZuOrTplA
消费税(consumer tax) z1a7*)8P
一笔交易观(one-transaction opinion) Ewz!O`
业主权论(the proprietorship theory) H PVEnVn
一般物价水准会计(general price level accounting) }@)[5N#A|
一般购买力单位(units of general purchasing power) ;'1d1\wiDQ
招股说明书(prospectus) X?Q4} Y
中间汇率(middle rate) yHaGkm
中期报告(interim reporting)