两笔交易观(two-transaction opinion) PT`gAUCw
破产清算(bankrupcy liquidation) A0Hs d
企业合并(business combination) A[oxG;9xi
企业论(the enterprise theory) xBcE>^{1.
商品寄销(consignment) m]U`7!
个人所得税(personal income tax) {7X80KI
个人财务报表(personal financial state-ments)(美) wg,w;Gle
改组计划(reorganization plan)(美) G_x<2E"d
改组(reorganization) V`"A|Y
复杂权益法(complex equity method) >H?{=H+/#
附属公司(associated company) ]q@6&]9
负权人偿金(dividend) ) crhF9 !4
浮动汇率(floating rate) /e}NZo{)g
分支机构会计(accounting for branch) o;@T6-VH
推定赎回损益(constructive gains and losses on bonds) jz;"]k
推定赎回(constructive retirement) DP
ZG_{3D
投机(spculation)
4jl-?
贴水(discount) 5zF7yvS.w
特定物价指数(specific price index) Lm }:`
分支机构(branch) +Te;LJP
分期收款销货(installment sales) "M.vu}~>
分次清算(installment liquidation) V"@]PI pr
分部报告(segmental reporting) It@.U|
房地产收入(real estate revenue) e[7n`ka
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房地产成本(cost of real setate) *G#W],~0
房地产(real estate) r6`v-TY(/
多种汇率法(multiply exchange rate) 8?O6IDeW
对境外实体的净投资(net investment in foreign entities) G? "6[w/p
订量单位:(units of measurement) Ytnk^/Z1L
递延法(deffered method) xeX Pc7JG
当代理论(contemporary theory) _0<EbJ8Z
单一汇率法(singal method) auTApYS53
退休金(pension plan) ,$96bF "#
退休金会计(accounting for pension plan)(