汇兑损益(exchange gains or losses) L6J=m#Ld
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 _<yJQ|[z~i
换算损益(translation gains or losses) ^CDQ75tR
举债经营收购(Leveraged buyouts,简称LBC)(美) |Q?IV5%$
母公司持股比例变动(change in ownership percentage held by parent) yL7a*C&
交互分配法(reciprocal allocation approach)(美) |!aMj8i2
货币项(monetary items) aS-rRL|\L
合伙清算(partnership liquidation gH(,>}{^K
全面分摊法(comprehensive allocation) /P Qz$e-!Y
固定资产投资方向调节税 "U4Sn'&h@
合并费用(expenses related to combinations) 0ua.aL'
间接标价法(indirect quotation) w
|OMT>.
买入汇率(buying rate) sFT-aLpL@V
期货合约(futrues contract) :1PT`:Y
混合合并(conglomeration) C;-9_;&
控投公司(holding company) &CV%+
股票指数期货(stock index futrues) TG=) KS
横向销售(crosswise sale) F)z]QJOw
固定汇率(fixed rate) W}50E.\#
纳税影响法(tax effect method) soRt<