汇兑损益(exchange gains or losses) L0\97AF
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 %d..L-`]ET
换算损益(translation gains or losses) &/K:zWk3mx
举债经营收购(Leveraged buyouts,简称LBC)(美) {U:c95#.!S
母公司持股比例变动(change in ownership percentage held by parent) iGG;
交互分配法(reciprocal allocation approach)(美) CRK%%;=>
货币项(monetary items) [yzDa:%
合伙清算(partnership liquidation k 7 !{p
全面分摊法(comprehensive allocation) +8tdAw
固定资产投资方向调节税 Vo@
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合并费用(expenses related to combinations) 2hOr#I$/
间接标价法(indirect quotation) . zM
买入汇率(buying rate) wYxnKm~f
期货合约(futrues contract) 9.F+)y@
混合合并(conglomeration) h,:8TMJRRN
控投公司(holding company) 5r;M61
股票指数期货(stock index futrues) ?.&]4z([
横向销售(crosswise sale) N1dp%b9W(
固定汇率(fixed rate) @lo6?9oNo
纳税影响法(tax effect method) yDwG,)m 4s
记账汇率(recording rate) K OZHz`1!
横向合并(horizontal integration) Z)RoFD1]C
合并前股利(preacquisition dividends) $tGk,.#j
可变现净值(net realizable) 5v51:g>c
企业合并会计(accounting for business combination) dl:uI5]
平仓盈亏(offset gain and loss) iHKWz)0
卖出汇率(selling rate) EZ+_*_9
金融期货交易(financial futures transaction) QfI=
会计利润(accounting income) |Qq_;x]
合并损益表(consolidated income statement) %_*q'6K
公允价值(fair value) m"MTw@}SJ;
期权(options) ^4Ta0kDn
间接控股(indirect holding