两笔交易观(two-transaction opinion) f-~Y
破产清算(bankrupcy liquidation) hQ#e;1uD
企业合并(business combination) \%7*@&
企业论(the enterprise theory) /
商品寄销(consignment) [CQR
个人所得税(personal income tax) ysnW3q!@
个人财务报表(personal financial state-ments)(美) +tPBm{|
改组计划(reorganization plan)(美) ~b_DFj
改组(reorganization) xs= ~N
复杂权益法(complex equity method) x80IS:TP
附属公司(associated company) oc1BOW z
负权人偿金(dividend) dN2JOyS
浮动汇率(floating rate) tF;0P\i
分支机构会计(accounting for branch) ox-m)z `7
推定赎回损益(constructive gains and losses on bonds) r;Sk[Y5#
推定赎回(constructive retirement) sq$v6x sl
投机(spculation) xmg
3,bO
贴水(discount) ytttF5-
特定物价指数(specific price index) '| i?-(
f)
分支机构(branch)
7)2K6<q
分期收款销货(installment sales) 2yA)SGri
分次清算(installment liquidation) s#?ZwD,=
分部报告(segmental reporting) x2!R&q8U>
房地产收入(real estate revenue) wR%Ta -
房地产成本(cost of real setate) R4p Pt
房地产(real estate) YTTyMn
多种汇率法(multiply exchange rate) G9:XEEN
对境外实体的净投资(net investment in foreign entities) ;UQza ]i
订量单位:(units of measurement) J&8KIOz14Z
递延法(deffered method) wOAR NrPx2
当代理论(contemporary theory) @7
Ry{,A
单一汇率法(singal method) P&0eu
退休金(pension plan) Vk{;g
退休金会计(accounting for pension plan)(