汇兑损益(exchange gains or losses) ' }G
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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 V-#OiMWa~
换算损益(translation gains or losses) vdwh59W
举债经营收购(Leveraged buyouts,简称LBC)(美) qb^jcy
母公司持股比例变动(change in ownership percentage held by parent) |T!^&t
交互分配法(reciprocal allocation approach)(美) bPaE;?m
货币项(monetary items) PNm WZW*
合伙清算(partnership liquidation .T*K4m{b0
全面分摊法(comprehensive allocation) mN5`Fct*A>
固定资产投资方向调节税 (7C&I-l
合并费用(expenses related to combinations) \E9Hk{V:6
间接标价法(indirect quotation) t7A '
买入汇率(buying rate) _R&}CP
期货合约(futrues contract) -8sm^A>C
混合合并(conglomeration) 9.<d S
控投公司(holding company) 1`t4wD$/
股票指数期货(stock index futrues) yv.Y-c=
横向销售(crosswise sale) !$ $|zB%
固定汇率(fixed rate) Y,-?oBY
纳税影响法(tax effect method) AJ0
qq
记账汇率(recording rate) q+A^JjzT
横向合并(horizontal integration) OYcf+p"<\
合并前股利(preacquisition dividends) tc go
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可变现净值(net realizable) {fkW0VB;
企业合并会计(accounting for business combination) @]*b$6tt
平仓盈亏(offset gain and loss) bU`Ih# q
卖出汇率(selling rate) k=t\
金融期货交易(financial futures transaction) :K%{?y
会计利润(accounting income) rg Q6/3}qc
合并损益表(consolidated income statement) VieX5
公允价值(fair value) |K},f
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期权(options) Au+SCj
间接控股(indirect holding