两笔交易观(two-transaction opinion) H<"EE15
破产清算(bankrupcy liquidation) %3yrX>Js
企业合并(business combination) {S`Rr/E|%
企业论(the enterprise theory) |fY#2\)Yx
商品寄销(consignment) 5&_R+g
个人所得税(personal income tax) $S^rKp#
个人财务报表(personal financial state-ments)(美) } x
KvN
改组计划(reorganization plan)(美) `_x#`%!#2
改组(reorganization) b_)SMAsO7
复杂权益法(complex equity method) c_ u7O
\
附属公司(associated company) ; ?Q0mXr
负权人偿金(dividend) {<zE}7/2-
浮动汇率(floating rate) 1
J[z ![Tf
分支机构会计(accounting for branch) hyY^$p+
推定赎回损益(constructive gains and losses on bonds) (!a\2
3
推定赎回(constructive retirement) :4)lmIu
投机(spculation) p2gu@!
贴水(discount) 9hgIQl
特定物价指数(specific price index) Yc5<Y-W
分支机构(branch) 4'.]-u
分期收款销货(installment sales) MfraTUxIo/
分次清算(installment liquidation) Mo]iVj8~
分部报告(segmental reporting) +&*>FeJY
房地产收入(real estate revenue) ppu<k N
房地产成本(cost of real setate) mhF@S@
房地产(real estate) #fFD|q
多种汇率法(multiply exchange rate) '
i;ofJ[.c
对境外实体的净投资(net investment in foreign entities) .UU)
订量单位:(units of measurement) &{8[I3#@
递延法(deffered method) I.
o3Old
当代理论(contemporary theory) kdMB.~(K=
单一汇率法(singal method) =nCV.Wf
退休金(pension plan) _he~Y2zFz
退休金会计(accounting for pension plan)(