两笔交易观(two-transaction opinion) n V&cC
破产清算(bankrupcy liquidation) `yO'[2
企业合并(business combination) "rhYCZ B
企业论(the enterprise theory) -c*\o3)
商品寄销(consignment) IG ~`i I
个人所得税(personal income tax) M4yI`dr6
个人财务报表(personal financial state-ments)(美) C!
9}
改组计划(reorganization plan)(美) i=S~(gp
改组(reorganization) h6:#!Rg
复杂权益法(complex equity method) *ZrSiIPP
附属公司(associated company) uLR<FpM
负权人偿金(dividend) (
?0`d
浮动汇率(floating rate) L|j
%S
分支机构会计(accounting for branch) g>JLDQdc
推定赎回损益(constructive gains and losses on bonds) Ib=x~za@n
推定赎回(constructive retirement) }G
VX>p
投机(spculation) I/6)3su%
贴水(discount) 1q7tiMvV-
特定物价指数(specific price index) p@
NaD=9
分支机构(branch) u=x+J=AH
分期收款销货(installment sales) C[sh,
分次清算(installment liquidation) W?woNt'n
分部报告(segmental reporting) ~f\G68c
房地产收入(real estate revenue) 3uWkc3
房地产成本(cost of real setate) Kn`M4O
房地产(real estate) tq1CwzRX
多种汇率法(multiply exchange rate) ;&b.T}Nf06
对境外实体的净投资(net investment in foreign entities)
cVnJ^*Z
订量单位:(units of measurement) (V:E2WR
递延法(deffered method) S$
,'Q^~K
当代理论(contemporary theory) $sHP\{
单一汇率法(singal method) W~1~k{A
退休金(pension plan) $'rG-g!f\
退休金会计(accounting for pension plan)(