汇兑损益(exchange gains or losses) D;
jK/2
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 Xk?R mU6
换算损益(translation gains or losses) VRtO; F
举债经营收购(Leveraged buyouts,简称LBC)(美) Fo
m>'g*
母公司持股比例变动(change in ownership percentage held by parent) %kq ^]S2O
交互分配法(reciprocal allocation approach)(美) }a ^|L"
货币项(monetary items) 5KJ%]B(H2
合伙清算(partnership liquidation BRa{\R^I
全面分摊法(comprehensive allocation)
/=TH08
固定资产投资方向调节税 'y.Jc
S!|
合并费用(expenses related to combinations) ei|cD[
NY
间接标价法(indirect quotation) r1;e 0\?`
买入汇率(buying rate) 5}XvL'
期货合约(futrues contract) =T4u":#N;
混合合并(conglomeration) \Tyf *:_F>
控投公司(holding company) c" +zgP
股票指数期货(stock index futrues) 1%jH^,t/m
横向销售(crosswise sale) @cIgxp
固定汇率(fixed rate) /&(1JqzlB
纳税影响法(tax effect method) x,\!DLq:p
记账汇率(recording rate) #uKWuGz]
横向合并(horizontal integration) NI.`mc6Xd
合并前股利(preacquisition dividends) RLHYw@-j@
可变现净值(net realizable) ;Xu22fKh
企业合并会计(accounting for business combination) t8/%Dgu
平仓盈亏(offset gain and loss) nvt$F%+
卖出汇率(selling rate) ^)0 9OV+hF
金融期货交易(financial futures transaction) 5)`h0TK
会计利润(accounting income) ,Kw5Ro`I:
合并损益表(consolidated income statement) OJpj}R
公允价值(fair value) !y. $J<
期权(options) .YR8v1Cp
间接控股(indirect holding