汇兑损益(exchange gains or losses) kh~'Cn "O
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 0`.^MC?
换算损益(translation gains or losses) d\MLOXnLq;
举债经营收购(Leveraged buyouts,简称LBC)(美) WH ?}~u9
母公司持股比例变动(change in ownership percentage held by parent) g
6]epp[8
交互分配法(reciprocal allocation approach)(美) !g~1&Uw1
货币项(monetary items) !f>d_RG
合伙清算(partnership liquidation f-6vLX\Vu
全面分摊法(comprehensive allocation) rWys'uc
固定资产投资方向调节税 uZa9zs=}c
合并费用(expenses related to combinations) ~vLW.
:
间接标价法(indirect quotation) )}Q(Tl\$
买入汇率(buying rate) )m6M9eC
期货合约(futrues contract) qbrp P(.
混合合并(conglomeration) DU%w1+u
控投公司(holding company) Ze<K=Q%(i
股票指数期货(stock index futrues) o:Qv
JcB
横向销售(crosswise sale) R(.}C)q3
固定汇率(fixed rate) YDC mI@
纳税影响法(tax effect method) #QCphhG
记账汇率(recording rate) iu**`WjI\
横向合并(horizontal integration) z"D.Bm~ ]
合并前股利(preacquisition dividends) G;>
_<22
可变现净值(net realizable) b[
z]CP
企业合并会计(accounting for business combination) f)]%.>
平仓盈亏(offset gain and loss) h%WE=\,Qp
卖出汇率(selling rate) #T`t79*N
金融期货交易(financial futures transaction) js1!9%BV
会计利润(accounting income) jq'!U
N{
合并损益表(consolidated income statement) sGvIXD
公允价值(fair value) ntNI]~z&
期权(options) [ dtbkQt,c
间接控股(indirect holding