汇兑损益(exchange gains or losses) -^t.eZ*|
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 f\=,_AQ
换算损益(translation gains or losses) 8 $H\b &u
举债经营收购(Leveraged buyouts,简称LBC)(美) [ +CFQf>
母公司持股比例变动(change in ownership percentage held by parent) 3D5adI<aq"
交互分配法(reciprocal allocation approach)(美) bA$ElKT
货币项(monetary items) :SO4@JT{W
合伙清算(partnership liquidation xC=$ym]
全面分摊法(comprehensive allocation) 8'zfq
]g
固定资产投资方向调节税 "\rO}(gC;`
合并费用(expenses related to combinations) #K$0%0=M
间接标价法(indirect quotation) q o-|.I
买入汇率(buying rate) .YH#
+T'
期货合约(futrues contract) %}-ogi/c
混合合并(conglomeration) 5 ';[|f
控投公司(holding company) w8cnSO
股票指数期货(stock index futrues) \>EUa}%xn
横向销售(crosswise sale) tQyQ+1
固定汇率(fixed rate) .wWf#bB
纳税影响法(tax effect method) TV_a(#S
记账汇率(recording rate) `:m=rT_
横向合并(horizontal integration) q3-cWfU
合并前股利(preacquisition dividends) )@y'$)5s
可变现净值(net realizable) f* h nzj
企业合并会计(accounting for business combination) l
ObY
平仓盈亏(offset gain and loss) -;HZ!Lf
卖出汇率(selling rate) t4~?m{
金融期货交易(financial futures transaction) MIZ!+[At
会计利润(accounting income) XgKYL<