两笔交易观(two-transaction opinion) rn1FCJ<;H
破产清算(bankrupcy liquidation) 8;3T65KY
企业合并(business combination)
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企业论(the enterprise theory) O2{_:B>K[
商品寄销(consignment) :SSlUl4sU$
个人所得税(personal income tax) &,':@OQ
个人财务报表(personal financial state-ments)(美) C
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改组计划(reorganization plan)(美) $UlA_l29
改组(reorganization) S<+_yB?
复杂权益法(complex equity method) 8<u_ wt@
附属公司(associated company) ;2RCgX!'%
负权人偿金(dividend) {pU Ou8`Z
浮动汇率(floating rate) wxPg*R+t
分支机构会计(accounting for branch) UC
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推定赎回损益(constructive gains and losses on bonds) yS/ovd
推定赎回(constructive retirement) D@H'8C\
投机(spculation) AX8;x1t^.
贴水(discount) 7<{Zq8)
特定物价指数(specific price index) |::kC3=
分支机构(branch) Ki-CJy
分期收款销货(installment sales) ee&QZVL>
分次清算(installment liquidation) Cm}ZeQ
分部报告(segmental reporting) ja2LQe@Q
房地产收入(real estate revenue) nZQZ!Vfj
房地产成本(cost of real setate) iXC/?
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房地产(real estate) LJZEM;;}
多种汇率法(multiply exchange rate) ihH!"HH+
对境外实体的净投资(net investment in foreign entities) ;3'}(_n
订量单位:(units of measurement) hmkcW
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递延法(deffered method) #UU}lG
当代理论(contemporary theory) Hkx FDU-K
单一汇率法(singal method) 4BuS?
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退休金(pension plan) *cTN5S>
退休金会计(accounting for pension plan)(