汇兑损益(exchange gains or losses) etLA F
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 ]x`I@vSf7R
换算损益(translation gains or losses) zoO9N oUHW
举债经营收购(Leveraged buyouts,简称LBC)(美) 2ZZF hj
母公司持股比例变动(change in ownership percentage held by parent) 4I<U5@a
交互分配法(reciprocal allocation approach)(美) Odj4)
货币项(monetary items) G~|Z(}H
合伙清算(partnership liquidation #e(P~'A0
全面分摊法(comprehensive allocation) J3#
固定资产投资方向调节税 cb9q0sdf
合并费用(expenses related to combinations) %.n 7+
间接标价法(indirect quotation) ]
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买入汇率(buying rate) zMmVYx
期货合约(futrues contract) } l
4d/I
混合合并(conglomeration) *kWrF* )J
控投公司(holding company) 4e 55
股票指数期货(stock index futrues) R'{BkC}.
横向销售(crosswise sale) *Zi:^<hv
固定汇率(fixed rate) 7s-ZRb[)1
纳税影响法(tax effect method) V;t
8v\
记账汇率(recording rate) y|E{]
横向合并(horizontal integration) {Tym#
合并前股利(preacquisition dividends) Q)b*;
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可变现净值(net realizable) czHbdEh
企业合并会计(accounting for business combination) YJEL'k<l
平仓盈亏(offset gain and loss) ,c_NXC^X?
卖出汇率(selling rate) 1%,AU
金融期货交易(financial futures transaction) SUQk0 (M
会计利润(accounting income) "lJ[H=\
合并损益表(consolidated income statement) C!r9+z)<
公允价值(fair value) sVJwe\!
期权(options) h(VF
间接控股(indirect holding