汇兑损益(exchange gains or losses) p'Y^X
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 !Z1@}`V&;
换算损益(translation gains or losses) ncaT?~u j
举债经营收购(Leveraged buyouts,简称LBC)(美) Lc}LGq!
母公司持股比例变动(change in ownership percentage held by parent)
4j*
交互分配法(reciprocal allocation approach)(美) !Mx$A$Oj>
货币项(monetary items) T~-ycVc
合伙清算(partnership liquidation irZ])a
全面分摊法(comprehensive allocation) F/]2G^-
固定资产投资方向调节税 |NlO7aQ>2H
合并费用(expenses related to combinations) 91/Q9xY
间接标价法(indirect quotation) \P[Y`LYL
买入汇率(buying rate) ]>!K
3kB
期货合约(futrues contract) ::`HQ@^
混合合并(conglomeration) %mW{n8W3{
控投公司(holding company) !M(xG%M-V
股票指数期货(stock index futrues) Ao 'l"-
横向销售(crosswise sale) rm7ANMB:
固定汇率(fixed rate) &bS,hbD t
纳税影响法(tax effect method) vz&|J
记账汇率(recording rate) _T60;ZI+^
横向合并(horizontal integration) (&r.w
合并前股利(preacquisition dividends) H8=N@l
可变现净值(net realizable) xR~hwj
企业合并会计(accounting for business combination) GblA9F7
平仓盈亏(offset gain and loss) *tA1az
-jO
卖出汇率(selling rate) =F|{#
F
金融期货交易(financial futures transaction) I{|O "8
会计利润(accounting income) Cp\6W[2+B
合并损益表(consolidated income statement) jRa43ck
公允价值(fair value) 7g^]:3f!
期权(options) =nHUs1rKn
间接控股(indirect holding