两笔交易观(two-transaction opinion) '}q/;}ih
破产清算(bankrupcy liquidation) V5 Gy|X
企业合并(business combination) .Vs|&c2im
企业论(the enterprise theory) PeSTUR&
商品寄销(consignment) OUN"'p%%
个人所得税(personal income tax) '"h}l`
个人财务报表(personal financial state-ments)(美) Gc;-zq
改组计划(reorganization plan)(美) %2^V.`0T
改组(reorganization) Qz$Wp*
复杂权益法(complex equity method) V8Z@y&ny
附属公司(associated company) h|<;:o?yh
负权人偿金(dividend) l>
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浮动汇率(floating rate) ]jR-<l8I-
分支机构会计(accounting for branch) ojVN-*5
推定赎回损益(constructive gains and losses on bonds) Ft_g~]kZo
推定赎回(constructive retirement) 9QeBz`lm)
投机(spculation) i;:}{G<
贴水(discount) /)4Q%Zp
特定物价指数(specific price index) %Siw>
分支机构(branch) Qh]k)]+*|
分期收款销货(installment sales) 7}(YCZny5
分次清算(installment liquidation) AU;Iif6
分部报告(segmental reporting) ?gjkgCbC
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房地产收入(real estate revenue) [lzH%0
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房地产成本(cost of real setate) 8A'SMJi
房地产(real estate) ~$1g"jIw
多种汇率法(multiply exchange rate) r'@7aT&_
对境外实体的净投资(net investment in foreign entities) 8 v da"
订量单位:(units of measurement) cu#r#0U-
递延法(deffered method) -1ci.4F&
当代理论(contemporary theory) {l\Ep=O vx
单一汇率法(singal method) m`4N1egCt
退休金(pension plan) R0F&!y!B
退休金会计(accounting for pension plan)(