两笔交易观(two-transaction opinion) %-Z~f~<?
破产清算(bankrupcy liquidation) UJ[
a&b
企业合并(business combination)
Biwdb
企业论(the enterprise theory) ]N_^{k,
商品寄销(consignment) fna>>
个人所得税(personal income tax) (/U1J
个人财务报表(personal financial state-ments)(美) 3D0I5LF&
改组计划(reorganization plan)(美) YP,PJnJU8
改组(reorganization)
rE:>G]j6
复杂权益法(complex equity method)
lijy?:__
附属公司(associated company) W\7*T1TDj
负权人偿金(dividend) HV.7IyBA^
浮动汇率(floating rate) K7c8_g*>4=
分支机构会计(accounting for branch) P}`1#$
推定赎回损益(constructive gains and losses on bonds) *
U4:K@y
推定赎回(constructive retirement) ]w>fnew
投机(spculation) G65N:
贴水(discount) m5N&7qgp
特定物价指数(specific price index) :F=nb+HZ
分支机构(branch) ;G]'}$`/q
分期收款销货(installment sales) tqCg<NH.!m
分次清算(installment liquidation) Fr3t[:D
分部报告(segmental reporting) [!mjUsut*
房地产收入(real estate revenue) 59J9V3na
房地产成本(cost of real setate) bf/loMtD
房地产(real estate) CaBS0'
n
多种汇率法(multiply exchange rate) RzQS@^u*F0
对境外实体的净投资(net investment in foreign entities) ASw|sw
订量单位:(units of measurement) |$2N$6\SP
递延法(deffered method) K3DJ"NJ<Ji
当代理论(contemporary theory)
3 H2;mqq
单一汇率法(singal method) <v k$eB8EC
退休金(pension plan) 9G+rxyWMW
退休金会计(accounting for pension plan)(