两笔交易观(two-transaction opinion) 6d_l[N
破产清算(bankrupcy liquidation) 9 eP @} C6
企业合并(business combination) +
!X^E9ra
企业论(the enterprise theory) T^"d%au
商品寄销(consignment) "UE'dWz
个人所得税(personal income tax) &.d~
M1Mz
个人财务报表(personal financial state-ments)(美) SgJQH7N
改组计划(reorganization plan)(美) zU(U^
改组(reorganization)
d
jk
复杂权益法(complex equity method) 2rA`y8g(L
附属公司(associated company) Od!j+.OY<
负权人偿金(dividend) $v+g3+7
浮动汇率(floating rate) *p
VKMmU
分支机构会计(accounting for branch) A w83@U
推定赎回损益(constructive gains and losses on bonds) UlyX$f%2
推定赎回(constructive retirement) Q?vGg{>
投机(spculation) x
ha!.&DO
贴水(discount) u ;I5n
特定物价指数(specific price index) tL D.e
分支机构(branch) +&|WC2#
分期收款销货(installment sales) \i{=%[c
分次清算(installment liquidation) $L?stgU
分部报告(segmental reporting) #bnFR
房地产收入(real estate revenue) 98x(2fCvF(
房地产成本(cost of real setate) .Emw;+>
房地产(real estate) <MY_{o8d
多种汇率法(multiply exchange rate) {<bByHT!
对境外实体的净投资(net investment in foreign entities) _,5(HETE2
订量单位:(units of measurement) c" yf>0
递延法(deffered method) R:11w#m7w
当代理论(contemporary theory) VaH#~!
单一汇率法(singal method) Q&yfl
退休金(pension plan) 'H+pwp"M@
退休金会计(accounting for pension plan)(