两笔交易观(two-transaction opinion) Yl`)%6'5|
破产清算(bankrupcy liquidation) 1EHL8@.M
企业合并(business combination) K}(@Ek
企业论(the enterprise theory) *%n(t+'q
商品寄销(consignment) Fql|0
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个人所得税(personal income tax) S7h?tR*u
个人财务报表(personal financial state-ments)(美) D16w!Mnz{K
改组计划(reorganization plan)(美) '&!:5R5 9
改组(reorganization) ^u+#x2$Mg
复杂权益法(complex equity method) W}P9I
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附属公司(associated company) jAxrU
负权人偿金(dividend) uhvn1"
浮动汇率(floating rate) $g!iy'4n*
分支机构会计(accounting for branch) /2x@Z>
推定赎回损益(constructive gains and losses on bonds) nC5]IYL|
推定赎回(constructive retirement) NRMEZ\*L
投机(spculation) :zQNnq:|
贴水(discount) X!|K 4Z!k
特定物价指数(specific price index) hH~GH'dnaE
分支机构(branch) fn,
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分期收款销货(installment sales) BV
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分次清算(installment liquidation) TlCGP)VSj
分部报告(segmental reporting) <"@5. f1"Y
房地产收入(real estate revenue) +QA|]Y~!
房地产成本(cost of real setate)
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房地产(real estate) =h\uC).t&
多种汇率法(multiply exchange rate) XaH;
对境外实体的净投资(net investment in foreign entities) )S^[b2P]y_
订量单位:(units of measurement) <N8z<o4rku
递延法(deffered method) .s%dP.P:i1
当代理论(contemporary theory) ddwokXx
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单一汇率法(singal method) 9;ie[sU:u
退休金(pension plan) u,JUMH]@
退休金会计(accounting for pension plan)(