两笔交易观(two-transaction opinion) nXN0~,+
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企业合并(business combination) 8{ep`$(K@
企业论(the enterprise theory) F
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个人所得税(personal income tax) dw&Xg_$
个人财务报表(personal financial state-ments)(美) ESO(~X+
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改组(reorganization) |9y&;
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复杂权益法(complex equity method) j.z#
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附属公司(associated company) '~@WJKk
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分支机构会计(accounting for branch) 1t)6wk
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推定赎回(constructive retirement) EU+sTe >
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贴水(discount) *) wp
特定物价指数(specific price index) dlWw=^
分支机构(branch) #C
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分期收款销货(installment sales) j'7FTVmJ
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分部报告(segmental reporting) os2yiF",
房地产收入(real estate revenue) EGs z{c[8@
房地产成本(cost of real setate) SQeQ"k|P%
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多种汇率法(multiply exchange rate) n\ IVpgP
对境外实体的净投资(net investment in foreign entities) lyib+Sa ?`
订量单位:(units of measurement) %|;^[^7+}t
递延法(deffered method) #&@&BlIe
当代理论(contemporary theory) qYpHH!!C=
单一汇率法(singal method) "evLI?
退休金(pension plan) 7
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退休金会计(accounting for pension plan)(