长期应付款(long-term payables) ]i=\5FH e
长期投资(long-term investments) az (u=}
长期借款(long-term loans) /CtR|~w L
长期负债(long-term liability of long-term debt) ACg5"
财务费用(financing expenses) Xm7Nr#
拨定留存收益(appropriated retained earnings) OG_2k3v
标准成本法(standard costing) ]JeA29
变动成本法(variable costing) x.7Ln9
比例履行法 (~r"N?`
包装物 eeuTf
版权(copyrights) e1dT~l
高级会计 ^n|u$gIF8
期货交易市场(market of futures transaction) zL@ZNH
期货交易(futures transaction) Ld[zOx
举债经营融资租赁(leveraged lease) O)'Bx=S4Ke
金融工具(financial instruments) 3wEVjT-
企业集团(business qroup) 6'e}!O
年度报告(annual report) D]9I-|
内部往来(transactions between home office and branches) uvK1gJrA)
合伙企业(partnership enterprise) ^/wvHu[#
合并资产负债表(consolidated balance sheet) b7It8
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) /5@V $c8
合并现金流量表(consolidated statement of cash flow) "lo:"y(u
合并价差(cost-book value differentials) i/nA(%_
合并会计报表(consolidated financial statements) 1/Pou)D
购买法(purchase methed) w.gI0`
企业整体价值(the value of an enterprise as a whole) P9/5M4]tt
权益结合法(pooling of interest method) 7_WD)Y2yS
期内所得税分摊(intraperiod tax allocation)(美) A0SEzX({[
期末存货的未实现损益(unrealized profit in ending inventory) _MfB,CS
公司间的长期资产业务(intercompany transactions in long-term assets) H|4O`I;~(
名义货币保全(maintaining capital in units of money) 'AX/?Srd
基金论(the fund theory) Uhc2`r#q
功能性货币(functional currency