汇兑损益(exchange gains or losses) V6Dbd"
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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 M%#e1"n
换算损益(translation gains or losses) Va8&Z
举债经营收购(Leveraged buyouts,简称LBC)(美) x^CS"v7
母公司持股比例变动(change in ownership percentage held by parent) t,'<gI
交互分配法(reciprocal allocation approach)(美) TZ`SZDc7_
货币项(monetary items)
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合伙清算(partnership liquidation ^@]3R QB
全面分摊法(comprehensive allocation) ]^]wP]R_
固定资产投资方向调节税 kVL.PY\K
合并费用(expenses related to combinations) 2rMpgV5
间接标价法(indirect quotation) ,?3G;-
买入汇率(buying rate) E"0>yl)
期货合约(futrues contract) $xQL]FmS
混合合并(conglomeration) Pz^544\~ou
控投公司(holding company) "#48% -'x
股票指数期货(stock index futrues) %znc##j)q
横向销售(crosswise sale) Pc9H0\+Xk
固定汇率(fixed rate) ^}r1;W?n
纳税影响法(tax effect method) j.YA2mr
记账汇率(recording rate) n`KY9[0
U=
横向合并(horizontal integration) SX*RP;vHy
合并前股利(preacquisition dividends) Js;h%
可变现净值(net realizable) Mp]rUPK
企业合并会计(accounting for business combination) F!do~Z
平仓盈亏(offset gain and loss) Debv4Gr;^
卖出汇率(selling rate) E'8;10s
金融期货交易(financial futures transaction) gFh*eC o
会计利润(accounting income) &wX]_:?
合并损益表(consolidated income statement) m kexc~l
公允价值(fair value) Wjc'*QCPl
期权(options) tVjsRnb{
间接控股(indirect holding