两笔交易观(two-transaction opinion) `qa>6`\
破产清算(bankrupcy liquidation) ]}nX$xy
企业合并(business combination) &F|Wk,y
企业论(the enterprise theory) pe-%`1iC0>
商品寄销(consignment) 0<]]q[
pr
个人所得税(personal income tax) ?,FL"ye
个人财务报表(personal financial state-ments)(美) 3y-P-NI~=
改组计划(reorganization plan)(美) yeN(_t2.
改组(reorganization) }~! D]/B
复杂权益法(complex equity method) :/i13FQ
附属公司(associated company) UUxP4
负权人偿金(dividend) 0ZtH
浮动汇率(floating rate) Ms=11C
分支机构会计(accounting for branch) xO;Qr.3PX
推定赎回损益(constructive gains and losses on bonds) ~JohcU}d
推定赎回(constructive retirement) a>Xq
投机(spculation) :6}cczQE|O
贴水(discount) Sigu p#.p
特定物价指数(specific price index) ~D!Y]
SK
分支机构(branch) 5z9'~Gfb
分期收款销货(installment sales) RJLhR_t7n
分次清算(installment liquidation) :w:ql/?X
分部报告(segmental reporting) hPrE
房地产收入(real estate revenue) a`S3v
房地产成本(cost of real setate) ;Yn_*M/*
房地产(real estate) jx8hh}C
多种汇率法(multiply exchange rate) UQCond+K
对境外实体的净投资(net investment in foreign entities) vjYG>YhV
订量单位:(units of measurement) 8 Tm/gzx
递延法(deffered method) %YI !{
当代理论(contemporary theory) >2;KPV0H
单一汇率法(singal method) R!7a;J}
退休金(pension plan) E1Rz<&L
退休金会计(accounting for pension plan)(