汇兑损益(exchange gains or losses) }[M`uZ
合并财务状况变动表(consolidated statement of changes in financial poition)合并财务状况变动表(consolidated statement of .ny
fYa+
换算损益(translation gains or losses) e^O(e
举债经营收购(Leveraged buyouts,简称LBC)(美) tO0!5#-VR
母公司持股比例变动(change in ownership percentage held by parent)
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交互分配法(reciprocal allocation approach)(美) S{Er?0wm.R
货币项(monetary items) cq$i
合伙清算(partnership liquidation % rxO_
全面分摊法(comprehensive allocation) y
K"kEA[;
固定资产投资方向调节税 q`pP$i:
合并费用(expenses related to combinations) K# Jk _"W
间接标价法(indirect quotation) +Z85HY{
买入汇率(buying rate) s>^dxF!+
期货合约(futrues contract) 9
~ l
hsH
混合合并(conglomeration) /z}~zO
控投公司(holding company) /tUy3myJ
股票指数期货(stock index futrues) :rg5Kt&
横向销售(crosswise sale) ~q~MoN<R
固定汇率(fixed rate) X$yN_7|+
纳税影响法(tax effect method) z`\F@pX%wC
记账汇率(recording rate)
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横向合并(horizontal integration) +).0cs0k5
合并前股利(preacquisition dividends) gH G
可变现净值(net realizable) n/h,Lr)Z
企业合并会计(accounting for business combination) rta:f800z
平仓盈亏(offset gain and loss) ]niJGt
卖出汇率(selling rate) 0X^Ke(/89
金融期货交易(financial futures transaction) ?.YOI.U^
会计利润(accounting income) kV38`s>+
合并损益表(consolidated income statement) /IsS;0K%L
公允价值(fair value) pZeE61c/
期权(options) `(3/$%
间接控股(indirect holding