长期应付款(long-term payables) 4<X!<]3]
长期投资(long-term investments) fRvAKz|rL
长期借款(long-term loans) *<'M!
iRC
长期负债(long-term liability of long-term debt) QJW`}`R
财务费用(financing expenses) $ C0TD
7=
拨定留存收益(appropriated retained earnings) 7$k8%lI;>
标准成本法(standard costing) !$g+F(:(c
变动成本法(variable costing) u=&Bmn_
比例履行法 O%f8I'u$
包装物 d vOJW".
版权(copyrights) Y
e+Ay
高级会计 _ OaRY]
期货交易市场(market of futures transaction) m9md|
yS
期货交易(futures transaction) +<.\5+
举债经营融资租赁(leveraged lease)
?W0(|9
金融工具(financial instruments) =6=_/q2
企业集团(business qroup)
tehUD&
年度报告(annual report) *8ExRQ
Z$
内部往来(transactions between home office and branches) jAND7&W
合伙企业(partnership enterprise) up%Z$"Y
合并资产负债表(consolidated balance sheet) %gcc
y|
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) '+*-s7o{
合并现金流量表(consolidated statement of cash flow) 33~qgK1>
合并价差(cost-book value differentials) 7@PIM5h
合并会计报表(consolidated financial statements) 6`$[Ini
购买法(purchase methed) p8+/\Ee]B
企业整体价值(the value of an enterprise as a whole) O {k:yVb
权益结合法(pooling of interest method) &kQ!KA28
期内所得税分摊(intraperiod tax allocation)(美) Ze!92g
期末存货的未实现损益(unrealized profit in ending inventory) [rreFSy#@
公司间的长期资产业务(intercompany transactions in long-term assets) N8!TZ~1$
名义货币保全(maintaining capital in units of money) gor<g))\
基金论(the fund theory) AaN"7.Z/
功能性货币(functional currency