长期应付款(long-term payables) 52
j3[in
长期投资(long-term investments) (yi zM
长期借款(long-term loans) 2Sa{=x
N)
长期负债(long-term liability of long-term debt) ?D2a"a$^
财务费用(financing expenses) I}o}
#OJ
拨定留存收益(appropriated retained earnings) Z2yO /$<
标准成本法(standard costing) 0Fon`3(^\
变动成本法(variable costing) t3?I4HQ
比例履行法 1$Q[
%9
包装物 r5UVBV8T
版权(copyrights) z9OpMA
高级会计 Y$"m*0
期货交易市场(market of futures transaction) $z*"@
期货交易(futures transaction) q78OP}
举债经营融资租赁(leveraged lease) \b$pH
金融工具(financial instruments) IAGY-+8e
企业集团(business qroup) l3
ogMRq@
年度报告(annual report) C P&u
内部往来(transactions between home office and branches) #_S]\=N(
合伙企业(partnership enterprise) / [49iIzC
合并资产负债表(consolidated balance sheet) 2cQ~$
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) "ldd&><
合并现金流量表(consolidated statement of cash flow) HyWR&0J
合并价差(cost-book value differentials) 1hCU"|VH:
合并会计报表(consolidated financial statements)
D8u`6/^
购买法(purchase methed) 2jC:uk
企业整体价值(the value of an enterprise as a whole) -Z:x!M[Xr
权益结合法(pooling of interest method) :x[()J~N
期内所得税分摊(intraperiod tax allocation)(美) e21J9e6z
期末存货的未实现损益(unrealized profit in ending inventory) L[9Kh&c
公司间的长期资产业务(intercompany transactions in long-term assets) ;A@DE@^5w
名义货币保全(maintaining capital in units of money) i.W*Go+
基金论(the fund theory) hZ>m:es
功能性货币(functional currency