汇兑损益(exchange gains or losses) 57[tUO
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 F-%Hw
换算损益(translation gains or losses) e)*-<AGwC
举债经营收购(Leveraged buyouts,简称LBC)(美) a9g~(#?a
母公司持股比例变动(change in ownership percentage held by parent) (DY&{vudF
交互分配法(reciprocal allocation approach)(美) T$*#q('1"}
货币项(monetary items) rBZ0Fx$
/[
合伙清算(partnership liquidation c)4L3W-x=
全面分摊法(comprehensive allocation) IH3Nkpsg
固定资产投资方向调节税 ) m(!lDz3
合并费用(expenses related to combinations) BI+x6S>d
间接标价法(indirect quotation) =2e{T J/
买入汇率(buying rate) 2U
@:.S'K
期货合约(futrues contract) UT_kw}1
o
混合合并(conglomeration) |./{,",
控投公司(holding company) (CInt_dBw~
股票指数期货(stock index futrues) K8RV=3MBLD
横向销售(crosswise sale) @K1'Q!S*
固定汇率(fixed rate) YT}ZLx
纳税影响法(tax effect method) -S7i':
记账汇率(recording rate) dF$&fo%
横向合并(horizontal integration) X"g`hT"i
合并前股利(preacquisition dividends) 2hsRYh
可变现净值(net realizable) A$70!5*
企业合并会计(accounting for business combination) QB;jZpF
平仓盈亏(offset gain and loss) ~-
eB
卖出汇率(selling rate) ^j7>Ul,
金融期货交易(financial futures transaction) 0( q:K6zI}
会计利润(accounting income) yb!/DaCd
合并损益表(consolidated income statement) I(>j"H)cAF
公允价值(fair value) Tly*i"[&
期权(options) Pye/o
间接控股(indirect holding