两笔交易观(two-transaction opinion) S1NM9xHJ
破产清算(bankrupcy liquidation) _n(O?M&x
企业合并(business combination) n#,|C`2r
企业论(the enterprise theory) w=I8f}(
商品寄销(consignment) B/g.bh~)q
个人所得税(personal income tax) Hrm^@3
个人财务报表(personal financial state-ments)(美) >8+:{NW
改组计划(reorganization plan)(美) `WSm/4
m
改组(reorganization) _v:t$k#sN
复杂权益法(complex equity method) 9m MPkgc
附属公司(associated company) i/`N~r
负权人偿金(dividend) ]Ec\!,54u
浮动汇率(floating rate) X*6bsYbK-
分支机构会计(accounting for branch) Vr0-e
vwfo
推定赎回损益(constructive gains and losses on bonds) ZW
n j-
推定赎回(constructive retirement) NL%5'8F>,
投机(spculation) y`!~JL*
贴水(discount) {(#Dou
特定物价指数(specific price index) E c[-@5x
分支机构(branch) 7<DlA>(oUX
分期收款销货(installment sales) .^0@^%Wi
分次清算(installment liquidation) :786Z,')
分部报告(segmental reporting) oA`'~~!
房地产收入(real estate revenue) $TS4YaJ%
房地产成本(cost of real setate) ={y Mk
房地产(real estate) 1>bG]l1//
多种汇率法(multiply exchange rate) $Kn{x!,"(
对境外实体的净投资(net investment in foreign entities) $-'p6^5
订量单位:(units of measurement) E!w%oTx{OR
递延法(deffered method) zLd
i
当代理论(contemporary theory) Hy~kHBIL
单一汇率法(singal method) 0w}OE8uq
退休金(pension plan) +@>K]hdr
退休金会计(accounting for pension plan)(