长期应付款(long-term payables) :@K1pAh 4
长期投资(long-term investments) _[M*o0[@W
长期借款(long-term loans) ;&=c@>!xP#
长期负债(long-term liability of long-term debt) kzozjh%`9h
财务费用(financing expenses) Q6%dM'fR
拨定留存收益(appropriated retained earnings) f_'#wc6
标准成本法(standard costing) |}$ZOwc
变动成本法(variable costing) ;XAj/6pm
比例履行法 TuR.
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包装物 =zBc@VTp
版权(copyrights) {5`=){
高级会计 H
+lBb$
期货交易市场(market of futures transaction) mQwP-s
期货交易(futures transaction) lfTDpKz3D
举债经营融资租赁(leveraged lease) bMU0h,|]
金融工具(financial instruments) U}hQVpP#
企业集团(business qroup) O S?S$y
年度报告(annual report) .A%*AlX
内部往来(transactions between home office and branches) }*Z *wC
合伙企业(partnership enterprise) z"D'rHxy
合并资产负债表(consolidated balance sheet) {XR3L'X
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) KF!?;q0J
合并现金流量表(consolidated statement of cash flow) #ATV#/hW
合并价差(cost-book value differentials) mLGbwm'K
合并会计报表(consolidated financial statements) Cg#@JuwHa
购买法(purchase methed) "Zr+>a
企业整体价值(the value of an enterprise as a whole) s[2>r#M
权益结合法(pooling of interest method) U?/C>g%/PI
期内所得税分摊(intraperiod tax allocation)(美) K-X@3&X}
期末存货的未实现损益(unrealized profit in ending inventory) cI#
! Y
公司间的长期资产业务(intercompany transactions in long-term assets) 7:Cq[u fl
名义货币保全(maintaining capital in units of money) RZ+SOZs7H
基金论(the fund theory) 7^bde<0
功能性货币(functional currency