两笔交易观(two-transaction opinion) ~>0qZ{3J_
破产清算(bankrupcy liquidation) Y-'78BJk
企业合并(business combination) hoT/KWD,
企业论(the enterprise theory) |oub
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商品寄销(consignment) .>wv\i[p
个人所得税(personal income tax) 7 Sa1;%R
个人财务报表(personal financial state-ments)(美) 2"fO6!hh
改组计划(reorganization plan)(美) kQaSbpNmH
改组(reorganization) 1
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复杂权益法(complex equity method) T6pLoaKu
附属公司(associated company) D0mI09=GtQ
负权人偿金(dividend) 9S[XTU
浮动汇率(floating rate) ;.wX@
分支机构会计(accounting for branch)
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推定赎回损益(constructive gains and losses on bonds) (~)%Fo9X"
推定赎回(constructive retirement) mR8W]'gl.L
投机(spculation) BZb]SoAL
贴水(discount) f'q 28lVf
特定物价指数(specific price index) [ BT)l]
分支机构(branch) {B
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分期收款销货(installment sales) 4f~["[*ea
分次清算(installment liquidation) z
q1mmFIO
分部报告(segmental reporting) FuX
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房地产收入(real estate revenue) ~|wos-nM
房地产成本(cost of real setate) [!^-J}^g~\
房地产(real estate) PuxK?bwC
多种汇率法(multiply exchange rate) *?yJkJ"
对境外实体的净投资(net investment in foreign entities) Px5t,5xT8
订量单位:(units of measurement) o5\b'hR*#
递延法(deffered method) 7ou46v|m5
当代理论(contemporary theory) :)jJge&^p
单一汇率法(singal method)
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退休金(pension plan) zH=!*[d8
退休金会计(accounting for pension plan)(