两笔交易观(two-transaction opinion) W"
!nf
破产清算(bankrupcy liquidation) B8a!"AQ~5
企业合并(business combination) !4oYQB
企业论(the enterprise theory) Eda
sGCo
商品寄销(consignment) \19XDqf8
个人所得税(personal income tax) )(DV~1r=
个人财务报表(personal financial state-ments)(美) Th,2gX9
改组计划(reorganization plan)(美) @ZX{q~g!
改组(reorganization) GSpS8wWD }
复杂权益法(complex equity method) (!Ml2
附属公司(associated company) ={feN L
负权人偿金(dividend) dm,b ZHo
浮动汇率(floating rate) ]$*N5
Y
分支机构会计(accounting for branch) OQ[>s(`*{
推定赎回损益(constructive gains and losses on bonds) 7 ic]q,
推定赎回(constructive retirement) <T0-m?D_$
投机(spculation) k?xtZ,n{s
贴水(discount) \=5CNe
特定物价指数(specific price index) ""WZpaw
分支机构(branch) n\cP17dr
分期收款销货(installment sales) 1 !\pwd@{
分次清算(installment liquidation) lfI[r|
分部报告(segmental reporting) 0s<o5`v
房地产收入(real estate revenue) AHZ6
房地产成本(cost of real setate) \t!+]v8f8
房地产(real estate) da[l[b;
多种汇率法(multiply exchange rate) _=}Y
lR
对境外实体的净投资(net investment in foreign entities) 6xBP72L;%"
订量单位:(units of measurement) Wa[~)A
递延法(deffered method) 1p8E!c{}j
当代理论(contemporary theory) j|? bva\
单一汇率法(singal method) &Rn/c
}[{
退休金(pension plan)
gXH89n
退休金会计(accounting for pension plan)(