两笔交易观(two-transaction opinion) Ohm{m^VD"
破产清算(bankrupcy liquidation) {H)7K.hQN
企业合并(business combination) $1.-m{Bd
企业论(the enterprise theory) Z9vMz3
^N
商品寄销(consignment) }#ink4dK:
个人所得税(personal income tax) x?S86,RW
个人财务报表(personal financial state-ments)(美) 4R'CLN
|t
改组计划(reorganization plan)(美) 6 byeO&d
改组(reorganization) h*Fv~j'p
复杂权益法(complex equity method) 9&s
b,^4
附属公司(associated company) 505c(+
负权人偿金(dividend) \5a.JfF
浮动汇率(floating rate) 'I,a 29
分支机构会计(accounting for branch) M-@RgWvF
推定赎回损益(constructive gains and losses on bonds)
_=HaE&
推定赎回(constructive retirement) u+8"W[ZULq
投机(spculation) |]G%b[
贴水(discount) /@\`Ibe
特定物价指数(specific price index) wUaWF$~y
分支机构(branch) h$8h@2%
分期收款销货(installment sales) R+HX'W
分次清算(installment liquidation) ;"M6}5dQ4
分部报告(segmental reporting) C3'xU` =7
房地产收入(real estate revenue) (\ab%M
房地产成本(cost of real setate) F\eQV<
房地产(real estate) <tvLKx
多种汇率法(multiply exchange rate) w"{DL
N[Qw
对境外实体的净投资(net investment in foreign entities) 0/v]YK.
订量单位:(units of measurement) 30vxOkS
递延法(deffered method) 0OO[@Ht
当代理论(contemporary theory) t=B1yvE"
单一汇率法(singal method) (_ G>dP_
退休金(pension plan) k2
Ju*W&
退休金会计(accounting for pension plan)(