两笔交易观(two-transaction opinion) > ]^'h
破产清算(bankrupcy liquidation) C$1W+(
企业合并(business combination) +K`A2&F9
企业论(the enterprise theory) ([dd)QU
商品寄销(consignment) W
H/.h$
个人所得税(personal income tax) -m%`Di!E
个人财务报表(personal financial state-ments)(美) OpEH4X.Z
改组计划(reorganization plan)(美) uwSSrT
改组(reorganization) <SI|)M,, 3
复杂权益法(complex equity method) ~EPVu
附属公司(associated company) !
I0xq"
负权人偿金(dividend) ggx_h
浮动汇率(floating rate) PVB
z~rG
分支机构会计(accounting for branch) ~!
-JN}H m
推定赎回损益(constructive gains and losses on bonds) *b.
>
推定赎回(constructive retirement) $3g{9)}
投机(spculation) zR^Gy"
贴水(discount) $0E+8xE
特定物价指数(specific price index) Xi98:0<=
分支机构(branch) ?!U[~Gq
分期收款销货(installment sales) *c94'T cl
分次清算(installment liquidation) o6k#neB>=.
分部报告(segmental reporting) _Ns EeKU
房地产收入(real estate revenue) zTw"5N
房地产成本(cost of real setate) `Zm6e!dH-
房地产(real estate) Qw}1q!89
多种汇率法(multiply exchange rate)
LnI
对境外实体的净投资(net investment in foreign entities) *(F`NJ 3
订量单位:(units of measurement) 1
&9|~">{C
递延法(deffered method) _xp8*2~-
当代理论(contemporary theory) '|zrzU=
单一汇率法(singal method) akzGJ3g
退休金(pension plan) WK>|IgK
退休金会计(accounting for pension plan)(