汇兑损益(exchange gains or losses) Xg dBLb
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 0qS/>u*
换算损益(translation gains or losses)
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举债经营收购(Leveraged buyouts,简称LBC)(美) r8 9o
母公司持股比例变动(change in ownership percentage held by parent) ?%,LZw^[
交互分配法(reciprocal allocation approach)(美) KA2>[x2
货币项(monetary items) ~/rD_K
合伙清算(partnership liquidation DzVCEhf
全面分摊法(comprehensive allocation) x
Lan1V
固定资产投资方向调节税 OxHcoNrz
合并费用(expenses related to combinations) C.?^] Y
间接标价法(indirect quotation) '{
<RX
买入汇率(buying rate) $Cz2b/O
期货合约(futrues contract) [Hh*lKg
混合合并(conglomeration) MG?,,8s O
控投公司(holding company)
ZiPeP
股票指数期货(stock index futrues) #Z1%XCt
横向销售(crosswise sale) S~ /2Bw!2
固定汇率(fixed rate) ,U""m7
纳税影响法(tax effect method) i:s=
记账汇率(recording rate) URb8[~dR:
横向合并(horizontal integration) }m+Q(2
合并前股利(preacquisition dividends) v0C+DKi
可变现净值(net realizable) M'%4BOpI6`
企业合并会计(accounting for business combination) MT!Y!*-5
平仓盈亏(offset gain and loss) NK0'\~7&
卖出汇率(selling rate) J _rrc;F
金融期货交易(financial futures transaction) 'KH+e#?Ar
会计利润(accounting income) "^&H9