两笔交易观(two-transaction opinion) ~6p[El#tS
破产清算(bankrupcy liquidation) z[Xd%mhjO
企业合并(business combination) `]%|f
企业论(the enterprise theory) AM!G1^c
商品寄销(consignment) H)n9O/u
个人所得税(personal income tax) s_mS^`P7
个人财务报表(personal financial state-ments)(美) i-6Z"b{
改组计划(reorganization plan)(美) Cg(Y&Gxf.
改组(reorganization) x)@G;nZ
复杂权益法(complex equity method) A{A\RSZ0
附属公司(associated company) 6O
y$gW)
负权人偿金(dividend) NU0g07"
浮动汇率(floating rate) N0r16# -g
分支机构会计(accounting for branch) EVGt 5z
推定赎回损益(constructive gains and losses on bonds) =zz~kon9
推定赎回(constructive retirement) |j,"Pl}il^
投机(spculation) fZoHf\B]{
贴水(discount) &G-!qxe
特定物价指数(specific price index) Ftr5k^!
分支机构(branch) >6?__v]9G
分期收款销货(installment sales) 4M2j!Sw
分次清算(installment liquidation) <*qnY7c&N;
分部报告(segmental reporting) aeD ;5VV
房地产收入(real estate revenue) K57&yVX
房地产成本(cost of real setate) .nVa[B|.
房地产(real estate) Fx2bwut.K
多种汇率法(multiply exchange rate) P09;ng67
对境外实体的净投资(net investment in foreign entities) 5rU[Tir
订量单位:(units of measurement) aJ>65RJ^=
递延法(deffered method) jEZMUqGY!
当代理论(contemporary theory) /#)/;
单一汇率法(singal method) y2^Y/)
退休金(pension plan) 2%_vXo=I
退休金会计(accounting for pension plan)(