两笔交易观(two-transaction opinion) m_h$fT8
_
破产清算(bankrupcy liquidation) CS\8ej}y
企业合并(business combination) _|wnmeL*
企业论(the enterprise theory) L!0}&i;u~5
商品寄销(consignment) ("P]bU+'>
个人所得税(personal income tax)
K8{e
f
个人财务报表(personal financial state-ments)(美) 9=.7[-6i9
改组计划(reorganization plan)(美) dfWtLY
改组(reorganization) m;{(U Z
复杂权益法(complex equity method) `2
hLs _
附属公司(associated company) 46gDoSS
负权人偿金(dividend)
>/G[Oo
浮动汇率(floating rate) @BMuov
分支机构会计(accounting for branch) c]A @'{7
推定赎回损益(constructive gains and losses on bonds) l0=VE#rFl
推定赎回(constructive retirement)
P1dFoQz
投机(spculation) J6gn!
贴水(discount) z
LZHVvL3
特定物价指数(specific price index) &/8B
(0<
分支机构(branch) hp$1c
分期收款销货(installment sales) .$a|&P=S
分次清算(installment liquidation) <['ucp
分部报告(segmental reporting) eqk.+~^
房地产收入(real estate revenue)
GC7W7B
房地产成本(cost of real setate) Xa_:B\ic
房地产(real estate) ?G 'sb}.
多种汇率法(multiply exchange rate) N*SUA4bnuM
对境外实体的净投资(net investment in foreign entities) 9 e;8"rJ?C
订量单位:(units of measurement) gf70 O>E
递延法(deffered method) *0x!C8*`Xe
当代理论(contemporary theory) p<c1$O*
单一汇率法(singal method) IAMtMO^L
退休金(pension plan) `.3{
退休金会计(accounting for pension plan)(