两笔交易观(two-transaction opinion) }l/!thzC
破产清算(bankrupcy liquidation) p<\yp<g
企业合并(business combination) !dVth)UV
企业论(the enterprise theory) {%K(O$H#
商品寄销(consignment) 3sf+u oV
个人所得税(personal income tax) :6 ?&L
个人财务报表(personal financial state-ments)(美) FbVdqO
改组计划(reorganization plan)(美) Jp<Y2-
改组(reorganization) ZlHN-!OZp
复杂权益法(complex equity method) YH(
54R
附属公司(associated company) 0^Vc,\P?
负权人偿金(dividend) &n.7~C]R
浮动汇率(floating rate) G9.+N~GZ.
分支机构会计(accounting for branch) ).0h4oHSj
推定赎回损益(constructive gains and losses on bonds) |RBgJkS;8
推定赎回(constructive retirement) /XG4O
投机(spculation) s5X
.(;+
贴水(discount) MX-(;H
特定物价指数(specific price index) Y!C=0&p
分支机构(branch) xA DjQ%B
分期收款销货(installment sales) 6e6~82t8/
分次清算(installment liquidation) T.vkGB=QZ%
分部报告(segmental reporting) `CP}1W>
房地产收入(real estate revenue) `b^eRnpR
房地产成本(cost of real setate) 15i8) 4h
房地产(real estate) iol.RszlZ|
多种汇率法(multiply exchange rate) !A(*?0`
对境外实体的净投资(net investment in foreign entities) @tvAI2W
订量单位:(units of measurement) 5+<<:5_6l
递延法(deffered method) 'OKDB7Ni
当代理论(contemporary theory) <!#6c :(Q
单一汇率法(singal method) !xm87I
退休金(pension plan) 5Uc!;Gd?b
退休金会计(accounting for pension plan)(