汇兑损益(exchange gains or losses) hK39_A-
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 Km9}^*Mo%
换算损益(translation gains or losses) kV\-%:-
举债经营收购(Leveraged buyouts,简称LBC)(美) G?-`>N-u
母公司持股比例变动(change in ownership percentage held by parent) ?D(FNd
交互分配法(reciprocal allocation approach)(美) EARfbb"SG7
货币项(monetary items) m c\ C
合伙清算(partnership liquidation 7mn,{2
全面分摊法(comprehensive allocation) -|Yh/
固定资产投资方向调节税 r'd:SaU+
合并费用(expenses related to combinations) GL5^_`n
间接标价法(indirect quotation) |rxKCzjm
买入汇率(buying rate) "VDk1YX_&l
期货合约(futrues contract) 4aN+}TkH@G
混合合并(conglomeration) Qb?y@>-[
控投公司(holding company) Wg`+u
股票指数期货(stock index futrues) chO'Q+pw
横向销售(crosswise sale) 'je8k7`VA
固定汇率(fixed rate) gj[ >p=Wn
纳税影响法(tax effect method) 7}d$*C
记账汇率(recording rate) E5*-;>2c
横向合并(horizontal integration) P(pd0,%i;a
合并前股利(preacquisition dividends) &gWMl`3^*!
可变现净值(net realizable) W1?!iE~tO
企业合并会计(accounting for business combination) }O.LPQ0
平仓盈亏(offset gain and loss) ,Um 5S6 Z
卖出汇率(selling rate) 3s?v(1 {)
金融期货交易(financial futures transaction) "u<jbD
会计利润(accounting income) X:G&5
合并损益表(consolidated income statement) hGed/Yr
公允价值(fair value) Iys6R?~
期权(options) YER:ICQ
间接控股(indirect holding