两笔交易观(two-transaction opinion) uPjp5;V
破产清算(bankrupcy liquidation) E+LQyvF[
企业合并(business combination) uGm?e]7Hx<
企业论(the enterprise theory) yqVoedN
商品寄销(consignment) oZ ^,*
个人所得税(personal income tax) \CVHtV
个人财务报表(personal financial state-ments)(美) s|`wi}"x
改组计划(reorganization plan)(美) 7upWM~H^
改组(reorganization) 3:xKq4?
复杂权益法(complex equity method) /lh1sHgD
附属公司(associated company) vU]n0)<KB
负权人偿金(dividend) gS@<sO$d>
浮动汇率(floating rate) ~"<^4h
分支机构会计(accounting for branch) O.-n&U9
推定赎回损益(constructive gains and losses on bonds) hJD3G
|E
推定赎回(constructive retirement) &Yc'X+'4
投机(spculation) </1]eDnU
贴水(discount) D$*o}*mb
特定物价指数(specific price index) 6:6A"A
分支机构(branch) 1N:~5S}s>
分期收款销货(installment sales) #Sx
分次清算(installment liquidation) iz{TSU
分部报告(segmental reporting) os&FrtDg
房地产收入(real estate revenue) ]f&f_"D
房地产成本(cost of real setate) Nu\<Xr8
房地产(real estate) K+XUC
多种汇率法(multiply exchange rate) e-[PuJ
对境外实体的净投资(net investment in foreign entities) fOME&$=O
订量单位:(units of measurement) BW}M/
递延法(deffered method) #NYHwO<0-
当代理论(contemporary theory) xUCq%r_
单一汇率法(singal method) ^SKHYo`,,N
退休金(pension plan) RA;/ ?l
退休金会计(accounting for pension plan)(