汇兑损益(exchange gains or losses) )L fXb9}
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 #z$FxZT<b
换算损益(translation gains or losses) HIM>%
举债经营收购(Leveraged buyouts,简称LBC)(美) Lx6C fR
母公司持股比例变动(change in ownership percentage held by parent) nKPvAe(
交互分配法(reciprocal allocation approach)(美) >T:
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货币项(monetary items) Z:7X=t=
合伙清算(partnership liquidation s4h3mypw
全面分摊法(comprehensive allocation) %<8@NbF
固定资产投资方向调节税 tai
合并费用(expenses related to combinations) WtlPgT;wE
间接标价法(indirect quotation) v,qK=]ty
买入汇率(buying rate) aMI\gCB/
期货合约(futrues contract) B]jN~CO?
混合合并(conglomeration) unn2MP'
控投公司(holding company) 0k E
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股票指数期货(stock index futrues) :j2G0vHIl(
横向销售(crosswise sale) 7[aSP5e>T
固定汇率(fixed rate) H%2Y8}
纳税影响法(tax effect method) CDOqdBQ
记账汇率(recording rate) iF:`rIC
横向合并(horizontal integration) ^,F8 ha
合并前股利(preacquisition dividends) ?L.c~w;l
可变现净值(net realizable)
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企业合并会计(accounting for business combination) qC<!!473 ?
平仓盈亏(offset gain and loss) G ,
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卖出汇率(selling rate) MW&ww14
金融期货交易(financial futures transaction) 9;,_Qq
会计利润(accounting income) ;`ZGiax
合并损益表(consolidated income statement) p<%76H
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公允价值(fair value) Ip_S8
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期权(options) ,jVj9m
间接控股(indirect holding