两笔交易观(two-transaction opinion) jxJ8(sr$
破产清算(bankrupcy liquidation) HQ_Ok`
企业合并(business combination) |)th1
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企业论(the enterprise theory) wD}l$& +
商品寄销(consignment) \##zR_%
个人所得税(personal income tax) (62"8iD6
个人财务报表(personal financial state-ments)(美) |)DGkOtd
改组计划(reorganization plan)(美) Mmj;-u
改组(reorganization) yNJ B
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复杂权益法(complex equity method) .[KrlfI
附属公司(associated company) se2!N:|R!G
负权人偿金(dividend) tmYz R%i
浮动汇率(floating rate) ;W
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分支机构会计(accounting for branch) np^N8$i:n
推定赎回损益(constructive gains and losses on bonds) QD&`^(X1p
推定赎回(constructive retirement) ~8Fk(E_
投机(spculation) )gUR@V>e2
贴水(discount) :A_@,Q
特定物价指数(specific price index) ./Zk`-OBT
分支机构(branch) F`W?II?
分期收款销货(installment sales) Y=?3 js?O
分次清算(installment liquidation) Xf]d. :
分部报告(segmental reporting) x_Y!5yg
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房地产收入(real estate revenue) :uS\3toj
房地产成本(cost of real setate) CI0C1/:@
房地产(real estate) @+2=g WH
多种汇率法(multiply exchange rate) r.&Vw|*>
对境外实体的净投资(net investment in foreign entities) BsDn5\q
订量单位:(units of measurement) B)g[3gQ
递延法(deffered method) [
=
q1T3
当代理论(contemporary theory) 3BJ0S.TF
单一汇率法(singal method) M#6W(|V/
退休金(pension plan) qOtgve`jX
退休金会计(accounting for pension plan)(