汇兑损益(exchange gains or losses) 'G3|PA7v
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 R)
GDs
gXy
换算损益(translation gains or losses) /<IXCM.
举债经营收购(Leveraged buyouts,简称LBC)(美) liH1r1M
母公司持股比例变动(change in ownership percentage held by parent) w8-L2)Q}I
交互分配法(reciprocal allocation approach)(美) N*Xl0m(Q
货币项(monetary items) jx];=IC3tt
合伙清算(partnership liquidation Ozc9y y!%
全面分摊法(comprehensive allocation) EJTa~
固定资产投资方向调节税 ]8XIw`:f
合并费用(expenses related to combinations) Q".p5(<
间接标价法(indirect quotation) mP ^*nB@,
买入汇率(buying rate) |Fzt|
\
期货合约(futrues contract) i
th!,jY*i
混合合并(conglomeration) 7FP
@ v ng
控投公司(holding company) qo}u(pOj|
股票指数期货(stock index futrues) Hd~fSXFl
横向销售(crosswise sale) h&IF?h
固定汇率(fixed rate) hhr>nuA
纳税影响法(tax effect method) P6 mDwR
记账汇率(recording rate) EaN^<
横向合并(horizontal integration)
8"x\kSMb
合并前股利(preacquisition dividends) ;0E[ ;
L!
可变现净值(net realizable) >
,P,{"
企业合并会计(accounting for business combination) x@<!# d+
平仓盈亏(offset gain and loss) RS
Vt
卖出汇率(selling rate) xh!aB6m8R
金融期货交易(financial futures transaction) 7Y*Q)DDy
会计利润(accounting income) :j%
B(@b
合并损益表(consolidated income statement) %lN4"jtx
公允价值(fair value) !Ka~X!+\
期权(options) KKJ a?e`C
间接控股(indirect holding