汇兑损益(exchange gains or losses) [Pay<]c6g
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 &oBJY'1
换算损益(translation gains or losses) +;T%7j"wz
举债经营收购(Leveraged buyouts,简称LBC)(美) /e}k7U,^
母公司持股比例变动(change in ownership percentage held by parent) a%kj)ah
交互分配法(reciprocal allocation approach)(美) G>b1No3%k
货币项(monetary items) lc^%:#@
合伙清算(partnership liquidation h!MT5B)r.
全面分摊法(comprehensive allocation) Dqki}k~{
固定资产投资方向调节税 B(~D*H2T[
合并费用(expenses related to combinations) I`|>'$E[r
间接标价法(indirect quotation) Y+E@afsKs
买入汇率(buying rate) r?$\`,;
期货合约(futrues contract) |kn}iA@72p
混合合并(conglomeration) Uvp?HZ\Z
控投公司(holding company) a[/p(O
股票指数期货(stock index futrues) K vgZx(.
横向销售(crosswise sale) R9HRbVBJf
固定汇率(fixed rate) 2
UgjH
纳税影响法(tax effect method) EpiagCS
记账汇率(recording rate) <NUZPX29
横向合并(horizontal integration) l!1bmg #]$
合并前股利(preacquisition dividends) ,F1$Of/'@\
可变现净值(net realizable) `JC!uc
企业合并会计(accounting for business combination) 0o#lB^e;l
平仓盈亏(offset gain and loss) wGB'c's*
卖出汇率(selling rate) eWFl
J;=
金融期货交易(financial futures transaction) *oF{ R^
会计利润(accounting income) >U17BGJ.
合并损益表(consolidated income statement) +1rJ ;G
公允价值(fair value) g$+3IVq&
期权(options) :sf;Fq
间接控股(indirect holding