两笔交易观(two-transaction opinion) pQxv_4
破产清算(bankrupcy liquidation) "[sr0'g:
企业合并(business combination) h%5keiA
企业论(the enterprise theory) yb-4[C:i
商品寄销(consignment) T5-Yqz
个人所得税(personal income tax) .7+"KP:
个人财务报表(personal financial state-ments)(美) ,=[r6k<
改组计划(reorganization plan)(美) !Ld[`d.|R!
改组(reorganization) ^e]h\G
复杂权益法(complex equity method) t^=S\1"R\
附属公司(associated company) &"=O!t2
负权人偿金(dividend) >x]ir
浮动汇率(floating rate) oz%{D@CF
分支机构会计(accounting for branch) ^}UFtL i
推定赎回损益(constructive gains and losses on bonds) FzF#V=9lP
推定赎回(constructive retirement) xx G>Leml
投机(spculation) ky'G/z
贴水(discount) od^o9(.W^
特定物价指数(specific price index) !/]z-z2>
分支机构(branch) }%c0EY'
分期收款销货(installment sales) <.{OIIuk
分次清算(installment liquidation) 7HJH9@8V
分部报告(segmental reporting) s6D Pb_,
房地产收入(real estate revenue) 39x
4(
房地产成本(cost of real setate) '8LHX6FXK
房地产(real estate) ($!g= 7
多种汇率法(multiply exchange rate) %r@:7/
对境外实体的净投资(net investment in foreign entities) M
9 N'Hk=
订量单位:(units of measurement) a_zf*;
递延法(deffered method) (S_1C,
当代理论(contemporary theory) IH"_6s#$&
单一汇率法(singal method) u~!Pzz3"
退休金(pension plan) id)J;!^;J
退休金会计(accounting for pension plan)(