汇兑损益(exchange gains or losses) ,%nmCetD@
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 L1C'V/g
换算损益(translation gains or losses) 9R;s;2$.
举债经营收购(Leveraged buyouts,简称LBC)(美) {Y'_QW1:2
母公司持股比例变动(change in ownership percentage held by parent) x5`q)!<&
交互分配法(reciprocal allocation approach)(美) x|<|eRYK
货币项(monetary items) JBUJc
合伙清算(partnership liquidation 4N` MY8',
全面分摊法(comprehensive allocation) @1Zf&'/6
固定资产投资方向调节税 oS,<2Z
合并费用(expenses related to combinations) y'yaCf
间接标价法(indirect quotation) J?%D4AeS]v
买入汇率(buying rate) <U,T*Ql1x
期货合约(futrues contract) `8'T*KU
混合合并(conglomeration) 5K6_#g4"
控投公司(holding company) U-n33ty`H
股票指数期货(stock index futrues) [sKdIw_
横向销售(crosswise sale) LK:|~UV?
固定汇率(fixed rate) `XWxC:j3%
纳税影响法(tax effect method) eEc
;w#
记账汇率(recording rate) {&h &:
横向合并(horizontal integration) 5E!|-xD
合并前股利(preacquisition dividends) ]B,S <*h
可变现净值(net realizable) %W&=]&L
企业合并会计(accounting for business combination) 3&?Tc|F+
平仓盈亏(offset gain and loss) IG9Q~7@
卖出汇率(selling rate) ;_Rx|~!!
金融期货交易(financial futures transaction) 8v]{ 5
会计利润(accounting income) uqO51V~
合并损益表(consolidated income statement) \GvVs
公允价值(fair value) zw5~|<
期权(options) XIp9=jhSR
间接控股(indirect holding