两笔交易观(two-transaction opinion) [pRVZV
破产清算(bankrupcy liquidation)
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企业合并(business combination) +_-)0[+p
企业论(the enterprise theory) @>
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商品寄销(consignment) +aXk^+~j
个人所得税(personal income tax) P&-D0T_
个人财务报表(personal financial state-ments)(美) L_.xr
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改组计划(reorganization plan)(美) Un8#f+odR
改组(reorganization) H(5ui`' s
复杂权益法(complex equity method) n8;G,[GM80
附属公司(associated company) x]%4M\T``
负权人偿金(dividend) 6/V{>MTZg
浮动汇率(floating rate) 0?&aV_:;X
分支机构会计(accounting for branch) 9m#H24{V'
推定赎回损益(constructive gains and losses on bonds) n{qw ]/
推定赎回(constructive retirement)
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投机(spculation) ]Nd'%M
贴水(discount) J 4'!
特定物价指数(specific price index) B4*X0x
分支机构(branch) 9rf|r
3
分期收款销货(installment sales) a dz;N;rIY
分次清算(installment liquidation) x#}j3"
PP
分部报告(segmental reporting) ^$&"<
房地产收入(real estate revenue) 33v%e
房地产成本(cost of real setate) (
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房地产(real estate) *~t$k56
多种汇率法(multiply exchange rate) 0-&sJ
对境外实体的净投资(net investment in foreign entities) tUAY]BJ*s
订量单位:(units of measurement) ,mE]?XyO
递延法(deffered method) pn_gq~5ng
当代理论(contemporary theory) aP6%OI
单一汇率法(singal method) No92Y^~/
退休金(pension plan) 6!Tf'#TV~!
退休金会计(accounting for pension plan)(