两笔交易观(two-transaction opinion) *q.qO )X}3
破产清算(bankrupcy liquidation) m!-,K8
企业合并(business combination) `d[ja,
企业论(the enterprise theory) ")87GQ( R
商品寄销(consignment) " %)zTH
个人所得税(personal income tax) d;D8$q)8Q
个人财务报表(personal financial state-ments)(美) /"M7YPX;
改组计划(reorganization plan)(美) Gf{FF
Ie(
改组(reorganization) Tv{X$`%
复杂权益法(complex equity method) ` E2@GX+,
附属公司(associated company) ywRwi~
负权人偿金(dividend) 9"YOj_z
浮动汇率(floating rate) [j:]YR
分支机构会计(accounting for branch) wKq-|yf,
推定赎回损益(constructive gains and losses on bonds) aI6fPQe
推定赎回(constructive retirement) T]%:+_,
投机(spculation) `/mcjKQ&9y
贴水(discount) D<2|&xaR
特定物价指数(specific price index) u~9gR @e2{
分支机构(branch) /J"U`/
{4
分期收款销货(installment sales) IW.~I,!x
分次清算(installment liquidation) jHxg(]
分部报告(segmental reporting) q!
+?
房地产收入(real estate revenue) ;(0E#hGN
房地产成本(cost of real setate) 3d2|vQx,K
房地产(real estate) k2xOu9ncEj
多种汇率法(multiply exchange rate) :u7y k@
对境外实体的净投资(net investment in foreign entities) |
\OG9{q
订量单位:(units of measurement) x]gf3Tc58
递延法(deffered method) l 6;}nG
当代理论(contemporary theory) m};Qng]
单一汇率法(singal method) CR-6}T
退休金(pension plan) ]oN:MS4r
退休金会计(accounting for pension plan)(