两笔交易观(two-transaction opinion) VB&`S+-
破产清算(bankrupcy liquidation) {(#2G,
企业合并(business combination) HAKB@h)
企业论(the enterprise theory) 8@rddk
商品寄销(consignment) hlKM
4JT\
个人所得税(personal income tax) yX7P5c.
个人财务报表(personal financial state-ments)(美) 4J5 RtK
改组计划(reorganization plan)(美) ngLpiU0H&
改组(reorganization) Mj!g1Q
复杂权益法(complex equity method) 2-$O$&s.
附属公司(associated company) -F7P$/9
负权人偿金(dividend) !
mb<z^>5
浮动汇率(floating rate) xwSi.~.
分支机构会计(accounting for branch) o{[w6^D7
推定赎回损益(constructive gains and losses on bonds) aWS_z6[t#6
推定赎回(constructive retirement) ,::f?
Gc7j
投机(spculation) 2r^G;,{
贴水(discount) AJYZ`
特定物价指数(specific price index) 5.M82rR;~
分支机构(branch) Gg TrIF
分期收款销货(installment sales) [x[nTIg
分次清算(installment liquidation) ;M<R
e
分部报告(segmental reporting) i&mt-
房地产收入(real estate revenue) eXA@J[-M:
房地产成本(cost of real setate) 1[:tiTG|C
房地产(real estate) <rI8O;\H
多种汇率法(multiply exchange rate) 2H,n"-9+
对境外实体的净投资(net investment in foreign entities)
:q34KP
订量单位:(units of measurement) 7MZ(tOR
递延法(deffered method)
qbx}9pp}g
当代理论(contemporary theory) %LjhK,'h
单一汇率法(singal method) Q@(tyW+8U@
退休金(pension plan) T/$hN hQK
退休金会计(accounting for pension plan)(