汇兑损益(exchange gains or losses) h
w^
V
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 p+8o'dl8=
换算损益(translation gains or losses) aAbA)'G
举债经营收购(Leveraged buyouts,简称LBC)(美) h\p!J-V
母公司持股比例变动(change in ownership percentage held by parent) }SC&6
B?G
交互分配法(reciprocal allocation approach)(美) ]
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货币项(monetary items) -K lR":
合伙清算(partnership liquidation Do7 7V5
全面分摊法(comprehensive allocation) +HPcvu?1
固定资产投资方向调节税 q1q9W@H
合并费用(expenses related to combinations) ol41%q*
间接标价法(indirect quotation) Q5}XD
买入汇率(buying rate) 2{.g7bO
期货合约(futrues contract) 8Ji`wnkXe
混合合并(conglomeration) (uDAdE5
控投公司(holding company) {_-T! yb
股票指数期货(stock index futrues) z{|0W!nHJ
横向销售(crosswise sale) cxQAp
固定汇率(fixed rate) ]tXIe?>9
纳税影响法(tax effect method) 0@!huk
记账汇率(recording rate) Ka6u*:/
横向合并(horizontal integration) D+v?zQw
合并前股利(preacquisition dividends) er5!ne
可变现净值(net realizable) hsQDRx%H}
企业合并会计(accounting for business combination) Y6&v&dA;
平仓盈亏(offset gain and loss) ii_kgqT^
卖出汇率(selling rate) "AZ|u
#0P
金融期货交易(financial futures transaction) vQ*RrHG?c
会计利润(accounting income) 4b[bj").A
合并损益表(consolidated income statement) :'B(DzUR
公允价值(fair value) _7\`xU
期权(options) `u}_O(A1pA
间接控股(indirect holding