两笔交易观(two-transaction opinion) ^*_|26
破产清算(bankrupcy liquidation) Xi81?F?[
企业合并(business combination) hSF4-Vvb
企业论(the enterprise theory) ;A;FR3=)
商品寄销(consignment) O#B2XoZa+
个人所得税(personal income tax) MtKM#@
个人财务报表(personal financial state-ments)(美) {~+o+LV
改组计划(reorganization plan)(美) K%RjWX=H
改组(reorganization) {<y.G1<.
复杂权益法(complex equity method) 0`
%Ask
附属公司(associated company) BoHp
fx1C
负权人偿金(dividend) u#~q86k
浮动汇率(floating rate) ;{f4E)t 7
分支机构会计(accounting for branch) _0E KE
推定赎回损益(constructive gains and losses on bonds) Uy5G,!
推定赎回(constructive retirement) jltW@co2sV
投机(spculation) b,):&M~p
贴水(discount) mB<*we
特定物价指数(specific price index) }?^5L7n
分支机构(branch) *d
mS'/
分期收款销货(installment sales) l/g6Tv`w
分次清算(installment liquidation) 1?,1EYT"
分部报告(segmental reporting) m%)Cw)t
7
房地产收入(real estate revenue) t?;\'
房地产成本(cost of real setate) kYnp$8
房地产(real estate) l[u=_uaYl
多种汇率法(multiply exchange rate) =dDr:Y<@*
对境外实体的净投资(net investment in foreign entities) "z9 p(|oZ
订量单位:(units of measurement) br4?_,
递延法(deffered method) m*H' Cb
当代理论(contemporary theory) \_8.\o"@*#
单一汇率法(singal method) cyPJ(&;
退休金(pension plan) > xie+ ^
退休金会计(accounting for pension plan)(