汇兑损益(exchange gains or losses) Q
;5A~n
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 $Zkk14
换算损益(translation gains or losses) 02,.UqCz
举债经营收购(Leveraged buyouts,简称LBC)(美) ug;~dhe~
母公司持股比例变动(change in ownership percentage held by parent) w@n}DCFt
交互分配法(reciprocal allocation approach)(美) #7}YSfm^6
货币项(monetary items) iOL/u)
合伙清算(partnership liquidation zJ:%iL@
全面分摊法(comprehensive allocation) nE2?3 S>
固定资产投资方向调节税 SUW=-M
合并费用(expenses related to combinations) v!$?;"d+
间接标价法(indirect quotation) m`]d`%Ex
买入汇率(buying rate) FJxb!-0&
期货合约(futrues contract) nHp(,'R/
混合合并(conglomeration) Z%=A[`5]
控投公司(holding company) L]&y[/\E1
股票指数期货(stock index futrues) h~
z}N
P
横向销售(crosswise sale) 6s
~!B{Q
固定汇率(fixed rate) $xF[j9nM
纳税影响法(tax effect method) @O-\s q
记账汇率(recording rate) "CREls,
横向合并(horizontal integration) <s$T7Zk
合并前股利(preacquisition dividends) j%J>LeTca
可变现净值(net realizable)
^L8:..+:
企业合并会计(accounting for business combination) 6':Egh[;
平仓盈亏(offset gain and loss) BQ70<m2D$
卖出汇率(selling rate) cqW(9A|8
金融期货交易(financial futures transaction) Z)@[N
6\?
会计利润(accounting income) ` K0PLxSv
合并损益表(consolidated income statement) -})zRL0!'
公允价值(fair value) (A=Z,ed
期权(options) ]^i^L
间接控股(indirect holding