汇兑损益(exchange gains or losses) 8\. #
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 h k(2,z
换算损益(translation gains or losses) @w,-T@nAW
举债经营收购(Leveraged buyouts,简称LBC)(美) ub+>i
母公司持股比例变动(change in ownership percentage held by parent) `B
:Ydf
交互分配法(reciprocal allocation approach)(美) `
"zX<
货币项(monetary items) +X
cB 5S>
合伙清算(partnership liquidation lp!@uoN^T
全面分摊法(comprehensive allocation) G}BO!Z6
固定资产投资方向调节税 cpgHF`nt
合并费用(expenses related to combinations) hP
`3Ao
间接标价法(indirect quotation) b&HA_G4
买入汇率(buying rate) x?va2
6FV
期货合约(futrues contract) -7'>Rw
混合合并(conglomeration) 2!7wGXm~U
控投公司(holding company) 9"=:\PE
股票指数期货(stock index futrues) d@7
]=P:
横向销售(crosswise sale) HR\yJt
固定汇率(fixed rate) `-]*Qb+
纳税影响法(tax effect method) Xy_+L_h^
记账汇率(recording rate) }j+ZF'#
横向合并(horizontal integration) Ga.a"\F.V
合并前股利(preacquisition dividends) ysGK5kFz
可变现净值(net realizable) 3PpycJ}
企业合并会计(accounting for business combination) %$`pD
I )
平仓盈亏(offset gain and loss) mAk)9`f/
卖出汇率(selling rate) 4@/[aFH
金融期货交易(financial futures transaction) oq^#mJL
会计利润(accounting income) TN.mNl%
合并损益表(consolidated income statement) p8%x@%k
公允价值(fair value) E2LpQNvN%g
期权(options) !
RFlv
间接控股(indirect holding