两笔交易观(two-transaction opinion) ovm109fTx
破产清算(bankrupcy liquidation) x7\b-EC
企业合并(business combination) ""$vaqt
企业论(the enterprise theory) KUJCkwQ
商品寄销(consignment) N~H!6N W
个人所得税(personal income tax) {Tx"G9
个人财务报表(personal financial state-ments)(美) gySCK-(y
改组计划(reorganization plan)(美) 2%4u/
改组(reorganization) JBqL0H
复杂权益法(complex equity method) hOFC8 g
附属公司(associated company) {txW>rZX
负权人偿金(dividend) j.=&qYc0"
浮动汇率(floating rate) >7g #e,d
分支机构会计(accounting for branch) e}l F#$
推定赎回损益(constructive gains and losses on bonds) pmda9V4
推定赎回(constructive retirement) 6z`l}<q
投机(spculation) gOiZ8K!
贴水(discount) O-P'Ff"}t
特定物价指数(specific price index) 8XfhXm>~
分支机构(branch) K0;caqE^
分期收款销货(installment sales) Wo)$*?
分次清算(installment liquidation) 2<$pai"yl
分部报告(segmental reporting) "x1?T+j4
房地产收入(real estate revenue) xER-TT#S
房地产成本(cost of real setate) `q
oRnG
房地产(real estate) X LHi
多种汇率法(multiply exchange rate) gq%U5J"x;J
对境外实体的净投资(net investment in foreign entities) ~jz!jF~I
订量单位:(units of measurement) -S\gDB bb
递延法(deffered method) p1F{ v^
当代理论(contemporary theory) \
-n&z;`
单一汇率法(singal method) U:r^4,Mz*
退休金(pension plan) _oz1'}=
退休金会计(accounting for pension plan)(