汇兑损益(exchange gains or losses) `}Zbfe~
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 "?(Fb_}i
换算损益(translation gains or losses) 6@*;Wk~
举债经营收购(Leveraged buyouts,简称LBC)(美) 4bjp*1 *]
母公司持股比例变动(change in ownership percentage held by parent) [?6D1b[
交互分配法(reciprocal allocation approach)(美) Z/UVKJm>:
货币项(monetary items) b
2kbuk]
合伙清算(partnership liquidation W]MJ!4
全面分摊法(comprehensive allocation) |}.B!vg(4
固定资产投资方向调节税 .w
OLi Ms
合并费用(expenses related to combinations) d3J_IW+8R$
间接标价法(indirect quotation) HD^~4\%
买入汇率(buying rate) =WRU<`\
期货合约(futrues contract) u,9U0ua@;
混合合并(conglomeration) ewPd hCK
控投公司(holding company) >w# 3fTJ
股票指数期货(stock index futrues) 8VGXw;(Y,d
横向销售(crosswise sale) -#M~NbI,
固定汇率(fixed rate) ,$ret@.H
纳税影响法(tax effect method) Sq]1SW3
记账汇率(recording rate) &{{f|o=u.
横向合并(horizontal integration) MQM
y Z:
合并前股利(preacquisition dividends) c)YGwkY,,
可变现净值(net realizable) o5@P>\u>
企业合并会计(accounting for business combination) Jm,X~Si
平仓盈亏(offset gain and loss) <a}|G1 h
卖出汇率(selling rate) ^`5Yxpz
金融期货交易(financial futures transaction) yk6UuI^/
会计利润(accounting income) PBnn,#
合并损益表(consolidated income statement) ;//qjo
公允价值(fair value) t[ocp;Q
期权(options) 5F?g6?j{
间接控股(indirect holding