汇兑损益(exchange gains or losses) mDO! o
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 yB|1?L#
换算损益(translation gains or losses) 6G{ Q@
举债经营收购(Leveraged buyouts,简称LBC)(美) ?_ eHvw
母公司持股比例变动(change in ownership percentage held by parent) <GLn!~Px@5
交互分配法(reciprocal allocation approach)(美) 6zI}?KZf
货币项(monetary items) gBOF#"-
合伙清算(partnership liquidation a\&g;n8jA
全面分摊法(comprehensive allocation) /@U bN\
固定资产投资方向调节税 s
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合并费用(expenses related to combinations) CZf38$6 X
间接标价法(indirect quotation) @@ cc/S
买入汇率(buying rate) }i J$&CJ
期货合约(futrues contract) \2CEEs'
混合合并(conglomeration) ;,s9jw
控投公司(holding company) ZEso2|
股票指数期货(stock index futrues) J?Oeuk~[D
横向销售(crosswise sale)
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固定汇率(fixed rate) @2;cv?i)
纳税影响法(tax effect method) ^0-e.@
记账汇率(recording rate) H4$f+
横向合并(horizontal integration) O=6[/oc
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合并前股利(preacquisition dividends) ;SX~u*`R
可变现净值(net realizable) w F3 MzN=%
企业合并会计(accounting for business combination) [&kz4_
平仓盈亏(offset gain and loss) u<4bOJn({
卖出汇率(selling rate) k8r1)B4ab
金融期货交易(financial futures transaction) ]CPF7Hf
会计利润(accounting income) "C?H:8W
合并损益表(consolidated income statement) kK/XYC
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公允价值(fair value) e^;%w#tEqI
期权(options) MGY0^6yK5
间接控股(indirect holding