汇兑损益(exchange gains or losses) #{0c01JZ
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 }%%| '8
换算损益(translation gains or losses) c(o8uWn
举债经营收购(Leveraged buyouts,简称LBC)(美) *b> ~L
母公司持股比例变动(change in ownership percentage held by parent) lO:[^l?F
交互分配法(reciprocal allocation approach)(美) =|H/[",gg
货币项(monetary items) <
h(tW
合伙清算(partnership liquidation s{gdTG6v`
全面分摊法(comprehensive allocation) |S/nq_g]
固定资产投资方向调节税 "BK&C6]
合并费用(expenses related to combinations) ^)X^Pcx
间接标价法(indirect quotation) BwbvZfV|
买入汇率(buying rate) u{HB5QqK
期货合约(futrues contract) aaLT%
混合合并(conglomeration) q$K^E
控投公司(holding company) Z(Xu>ap
股票指数期货(stock index futrues) B&"fPi
横向销售(crosswise sale) m+CvU?)gJ
固定汇率(fixed rate) q")}vN
纳税影响法(tax effect method) gg933TLu(Q
记账汇率(recording rate) Zx3m$.8
横向合并(horizontal integration) pm^[ve
合并前股利(preacquisition dividends) &ceZu=*
可变现净值(net realizable) k
kY*OA
企业合并会计(accounting for business combination) H$Q_K<V
平仓盈亏(offset gain and loss) 3HWI;
卖出汇率(selling rate) f.Jz]WXw,
金融期货交易(financial futures transaction) 41$7P[M;
会计利润(accounting income) 68d(6?OgW
合并损益表(consolidated income statement) 9[/Gd{`XC
公允价值(fair value) ?k#-)inf)
期权(options) nXXyX[c4e
间接控股(indirect holding