汇兑损益(exchange gains or losses) v2IEJ
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 WLE%d]'%M
换算损益(translation gains or losses) 6_W <hevI
举债经营收购(Leveraged buyouts,简称LBC)(美) EC<5M5Lc
母公司持股比例变动(change in ownership percentage held by parent) 7*+Km'=M
交互分配法(reciprocal allocation approach)(美) YKc>6)j
货币项(monetary items) AnRlH
合伙清算(partnership liquidation 3.(.
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全面分摊法(comprehensive allocation) g+e:@@ug
固定资产投资方向调节税 wHA/b.jH
合并费用(expenses related to combinations) $2Ka u 1
间接标价法(indirect quotation) 4S'[\ZJO
买入汇率(buying rate) DLU[<!C
期货合约(futrues contract) NPS.6qY
混合合并(conglomeration) q5%2WM]6
控投公司(holding company) #>BX/O*D
股票指数期货(stock index futrues) DG3[^B
横向销售(crosswise sale) 9H>BWjS
固定汇率(fixed rate) _Q>
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纳税影响法(tax effect method) p Z"o@';!
记账汇率(recording rate) kmIoJH5
横向合并(horizontal integration) n;%y
合并前股利(preacquisition dividends) w2k<)3 g~
可变现净值(net realizable) kzMa+(fu
企业合并会计(accounting for business combination) w %;hl#s
平仓盈亏(offset gain and loss) F@<O;b#Ip
卖出汇率(selling rate) mU>&ql?e
金融期货交易(financial futures transaction) Jth=.9mrM
会计利润(accounting income) C9o$9 l+B
合并损益表(consolidated income statement) WPtMds4
公允价值(fair value) Bw6 L;Vu
期权(options) e]>/H8
间接控股(indirect holding