两笔交易观(two-transaction opinion) xx9 g''Q
破产清算(bankrupcy liquidation) l &5QZI0I
企业合并(business combination) ^qQZT]
企业论(the enterprise theory) f-G:uI_
商品寄销(consignment) 0rG^,(3m
个人所得税(personal income tax) k:F9. j%*
个人财务报表(personal financial state-ments)(美) %
*INT
改组计划(reorganization plan)(美) nWYN Np?h
改组(reorganization) "PTZ%7YH}
复杂权益法(complex equity method) po Vx8oO8
附属公司(associated company) Rww{:R
负权人偿金(dividend) =sJ7=39
浮动汇率(floating rate) 64G[|" j D
分支机构会计(accounting for branch) ={d>iB yq
推定赎回损益(constructive gains and losses on bonds) (I{rLS!o,L
推定赎回(constructive retirement) K<Iv:5-2
投机(spculation) dS!:JO27
贴水(discount) RA'M8:$
特定物价指数(specific price index) Q&=w_Wc
分支机构(branch) oO|KEY
(
分期收款销货(installment sales) ,*hLFaR-
分次清算(installment liquidation) ^c4@(]v'G
分部报告(segmental reporting) ,J^b0@S
房地产收入(real estate revenue) h"_;IUZ!
房地产成本(cost of real setate) y8!4q
房地产(real estate) r6}
|hpJ8
多种汇率法(multiply exchange rate) ,\
对境外实体的净投资(net investment in foreign entities) !y:vLB#q
订量单位:(units of measurement) vMt/u?oB
递延法(deffered method) EGzzHIZ`!
当代理论(contemporary theory) *|C^=*j9
单一汇率法(singal method) +|'c>,?2H
退休金(pension plan) au+kNF|Q
退休金会计(accounting for pension plan)(