两笔交易观(two-transaction opinion) Lg2PP#r
破产清算(bankrupcy liquidation) h_g"F@
企业合并(business combination) uF)^mT0D=
企业论(the enterprise theory) xZloEfv.B
商品寄销(consignment) UCo<ie\V
个人所得税(personal income tax) Kf$6D 79#
个人财务报表(personal financial state-ments)(美) \D#+0
改组计划(reorganization plan)(美) UyF;sw
改组(reorganization) m&s;zQ
复杂权益法(complex equity method) qi8AK(v
附属公司(associated company) u(ETc*D]
负权人偿金(dividend) t6)R37
浮动汇率(floating rate) ,.Lo)[(
分支机构会计(accounting for branch) f.R;<V.)
推定赎回损益(constructive gains and losses on bonds) !yKrA|w1
推定赎回(constructive retirement) RGY#0 .Z}
投机(spculation) Y$qjQ 1jF+
贴水(discount) s;tI?kR>%
特定物价指数(specific price index) Jr>Nc}!U
分支机构(branch) _~*ba+{
分期收款销货(installment sales) V@1,((,l
分次清算(installment liquidation) *2YWvGc
分部报告(segmental reporting) ~BBh 4t&
房地产收入(real estate revenue) E6- ~
房地产成本(cost of real setate) kkj_k:Eah
房地产(real estate) Nvd(Tad
多种汇率法(multiply exchange rate)
D{4]c)>
对境外实体的净投资(net investment in foreign entities) e.!~7c_z?
订量单位:(units of measurement) =v{ R(IX%
递延法(deffered method) X{h[
当代理论(contemporary theory) D2\Ep L/
单一汇率法(singal method) P1`YbLER5
退休金(pension plan) q1/ mp){
退休金会计(accounting for pension plan)(