长期应付款(long-term payables) LxlbD#<V
长期投资(long-term investments) Y^6[[vaj2
长期借款(long-term loans) 7q!yCU
长期负债(long-term liability of long-term debt) M6]0Y@@>
财务费用(financing expenses) ~sU?"V
拨定留存收益(appropriated retained earnings) sQ}%7BMK
标准成本法(standard costing) d"I28PIS"
变动成本法(variable costing) 3XwU6M$5g
比例履行法 !ml_S)
包装物 zD2.Q%`IM
版权(copyrights) )ojx_3j8
高级会计 wfDp,T
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期货交易市场(market of futures transaction) tyuk{*Me:
期货交易(futures transaction) hA*Z'.[
举债经营融资租赁(leveraged lease) iog #
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金融工具(financial instruments) mT6q}``vtG
企业集团(business qroup) OyJsz]b} M
年度报告(annual report) 2K]IlsMO&
内部往来(transactions between home office and branches) kxm:g)`=[
合伙企业(partnership enterprise) %e
Sm&`
合并资产负债表(consolidated balance sheet) hu P ^2*c
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) 1iJ0Hut}d
合并现金流量表(consolidated statement of cash flow) 7k[pvd|L
合并价差(cost-book value differentials) 4r1<,{gCS
合并会计报表(consolidated financial statements) O
xT}I
购买法(purchase methed) 3+(yI 4
企业整体价值(the value of an enterprise as a whole) r+{d!CHq}
权益结合法(pooling of interest method) *#lBQBH|.
期内所得税分摊(intraperiod tax allocation)(美) gT(th9'+z
期末存货的未实现损益(unrealized profit in ending inventory) =Y&9
qt
公司间的长期资产业务(intercompany transactions in long-term assets) x*me'?q
名义货币保全(maintaining capital in units of money) 4<T*i{[
基金论(the fund theory) 'u(=eJ@1
功能性货币(functional currency