汇兑损益(exchange gains or losses) r[gV`khka
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 MT9a 1 >
换算损益(translation gains or losses) ?832#a?FZ;
举债经营收购(Leveraged buyouts,简称LBC)(美) VHJr+BQ1K/
母公司持股比例变动(change in ownership percentage held by parent) f5G17: Q
交互分配法(reciprocal allocation approach)(美) `mMD e
货币项(monetary items) j#*K[
合伙清算(partnership liquidation V=YK3){>A
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固定资产投资方向调节税 ?LZ)r^ger
合并费用(expenses related to combinations) w qsPGkJJ7
间接标价法(indirect quotation) I@hC$o
买入汇率(buying rate) oreSu;`$
期货合约(futrues contract) 9Kqr9U--v
混合合并(conglomeration) q)P<lKi
控投公司(holding company) KAe)
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股票指数期货(stock index futrues) |m=@;B|
横向销售(crosswise sale) 89L-k%R
固定汇率(fixed rate) !PO(B
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纳税影响法(tax effect method) GJ*AyYG
记账汇率(recording rate) %(NRH?
横向合并(horizontal integration) ZQyT$l~b
合并前股利(preacquisition dividends) rOcfPLJi0
可变现净值(net realizable) z` sH
企业合并会计(accounting for business combination) S4|)N,#
平仓盈亏(offset gain and loss) HloP NE&}
卖出汇率(selling rate) "aP/214Ul
金融期货交易(financial futures transaction)
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会计利润(accounting income) `xtN+y F
合并损益表(consolidated income statement) Me8d o;
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公允价值(fair value) p@!"x({@l
期权(options) /aK },+
间接控股(indirect holding