两笔交易观(two-transaction opinion) bZ0r/f,n$
破产清算(bankrupcy liquidation) $rf5\_G,96
企业合并(business combination) ;Ni+TS
企业论(the enterprise theory) tdEu4)6
商品寄销(consignment) FCOSgEU
个人所得税(personal income tax) ]x
~H"<V
个人财务报表(personal financial state-ments)(美) V}3.K\7
改组计划(reorganization plan)(美) _sw,Y!x%dF
改组(reorganization) pnVtjWrbG
复杂权益法(complex equity method) R$v{ p[
附属公司(associated company) ZJd1Lx
负权人偿金(dividend) =:5yRP
浮动汇率(floating rate) 1!,lI?j,
分支机构会计(accounting for branch) bPiJCX0d
推定赎回损益(constructive gains and losses on bonds) <Y9ps`{}:
推定赎回(constructive retirement) '|Cs
!Zl
投机(spculation) \Q]2Zq
贴水(discount) VNaa(Q
特定物价指数(specific price index) UiW(/L
分支机构(branch) 0hCJovSG%
分期收款销货(installment sales) Rh,*tS
分次清算(installment liquidation) :h?Zg(l
分部报告(segmental reporting) C
<]rY
房地产收入(real estate revenue) n
z+DPk["
房地产成本(cost of real setate) R$NH [Tz
房地产(real estate) kE/>Ys@w
多种汇率法(multiply exchange rate) m
&s0Ub
对境外实体的净投资(net investment in foreign entities) :MpIx&
订量单位:(units of measurement) Gv3a<Knn4
递延法(deffered method) f |aO9w
当代理论(contemporary theory) {b} ?I4)
单一汇率法(singal method) ]w! x
退休金(pension plan) &yWl8O
退休金会计(accounting for pension plan)(