两笔交易观(two-transaction opinion) #\ n8M
破产清算(bankrupcy liquidation) UNi`P9D]3
企业合并(business combination) AT)a :i
企业论(the enterprise theory) 4bJZmUb
商品寄销(consignment) %8M)2?E
个人所得税(personal income tax) dwv 6;x
个人财务报表(personal financial state-ments)(美) ;6{@^
改组计划(reorganization plan)(美) u=/CRjot
改组(reorganization) ~~,rp) )
复杂权益法(complex equity method) A4?+T+#d
附属公司(associated company) IMl!,(6;
负权人偿金(dividend) Iu*^xn
浮动汇率(floating rate) MqA`yvQm
分支机构会计(accounting for branch) -TOI c%
推定赎回损益(constructive gains and losses on bonds) ^T,Gu-2>
推定赎回(constructive retirement) wL^%w9q-
投机(spculation) NwR}yb6
贴水(discount) t"YNgC ^
特定物价指数(specific price index) d/e|'MPX
分支机构(branch) 5pRV3K{H
分期收款销货(installment sales) PeE/iZ.
分次清算(installment liquidation) ~w;]c_{.b
分部报告(segmental reporting) %
9#gB
房地产收入(real estate revenue) .pvV1JA'
房地产成本(cost of real setate) c9nH}/I_
房地产(real estate) NAzX". g
多种汇率法(multiply exchange rate) Z0>DNmH*
对境外实体的净投资(net investment in foreign entities) 4~OQhiJ
订量单位:(units of measurement) FsGlJ
递延法(deffered method) EmT`YNuc
当代理论(contemporary theory) b4""|P?L
单一汇率法(singal method) fn/7wO$!
退休金(pension plan) 3TZ*RPmFRm
退休金会计(accounting for pension plan)(