汇兑损益(exchange gains or losses) W4
v/,g>
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 x|>N
换算损益(translation gains or losses) ~RlsgtX"
举债经营收购(Leveraged buyouts,简称LBC)(美) [1pWg^
母公司持股比例变动(change in ownership percentage held by parent) tO0MYEx"
交互分配法(reciprocal allocation approach)(美) |y,%dFN
Lf
货币项(monetary items) ulY8$jB
合伙清算(partnership liquidation >Lv
Q&fAo
全面分摊法(comprehensive allocation) $yd "bJK
固定资产投资方向调节税 @FC|1=+
合并费用(expenses related to combinations) g^ @9SU
间接标价法(indirect quotation) dMo456L
买入汇率(buying rate) L
'=mDb
期货合约(futrues contract) {bQi
z
混合合并(conglomeration) rCOH*m&
控投公司(holding company) O$<m(~[S
股票指数期货(stock index futrues) 1y
\-Iz^
横向销售(crosswise sale) '@~\(SH
固定汇率(fixed rate) ]yc&ffe%
纳税影响法(tax effect method) s8i@HO
记账汇率(recording rate) u"WqI[IV
横向合并(horizontal integration) @xKfqKoqg
合并前股利(preacquisition dividends) $K_G|Wyi
可变现净值(net realizable) oqLM-=0<}
企业合并会计(accounting for business combination) >!o||Yn
平仓盈亏(offset gain and loss) 0rnne
L
卖出汇率(selling rate) J |$(O$hYy
金融期货交易(financial futures transaction) oP[R?zN
会计利润(accounting income) A6ar@$MZ
合并损益表(consolidated income statement) n U0
公允价值(fair value) ]@Gw$
期权(options) rn$LZE
%
间接控股(indirect holding