汇兑损益(exchange gains or losses) 0p~:fm
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 kw1PIuz4&
换算损益(translation gains or losses) T}fo:aB}
举债经营收购(Leveraged buyouts,简称LBC)(美) LM<OYRB(
母公司持股比例变动(change in ownership percentage held by parent) .|_+>){$w
交互分配法(reciprocal allocation approach)(美) 9C`Fd S
货币项(monetary items) *^QfTKN
合伙清算(partnership liquidation E8)C_[QJ`
全面分摊法(comprehensive allocation) Bz]64/
固定资产投资方向调节税
\1|T
合并费用(expenses related to combinations) A$%%;O
间接标价法(indirect quotation) 8)M .W
买入汇率(buying rate) W;,Jte<'Nm
期货合约(futrues contract) ]D<r5P%
混合合并(conglomeration) 4Tq%V|5"&
控投公司(holding company) m]&d TZV
股票指数期货(stock index futrues) (bZ)pW/iw
横向销售(crosswise sale) U3p=H^MB.
固定汇率(fixed rate) V4xZC\)Gk
纳税影响法(tax effect method) (R Ttz
记账汇率(recording rate) t;ggc{
横向合并(horizontal integration) 22(0Jb\_
合并前股利(preacquisition dividends) [x,_0-_
可变现净值(net realizable) =|am=Q?Q
企业合并会计(accounting for business combination) a^~l[HSF
平仓盈亏(offset gain and loss) [@.%6aD
卖出汇率(selling rate) whxE[Xnv
金融期货交易(financial futures transaction) !3d+"tL
S
会计利润(accounting income) 5C2 *f4|
合并损益表(consolidated income statement) ?%;)> :3N
公允价值(fair value) gdHPi;
期权(options) ?][Mv`ST
间接控股(indirect holding