长期应付款(long-term payables) 2y&_Z^kI?
长期投资(long-term investments) ;))[P_$zB
长期借款(long-term loans) ZP]2
/;h
长期负债(long-term liability of long-term debt) WoC\a^V
财务费用(financing expenses) ^'
edE5
拨定留存收益(appropriated retained earnings) $fq-wl-=
标准成本法(standard costing) ~GsH8yA_P
变动成本法(variable costing) :..E:HdYO
比例履行法 [J[ysW})W
包装物 `Pz!SJ|
版权(copyrights) ^Y1AeJ$L
高级会计 &VtWSq-)
期货交易市场(market of futures transaction) )eIz{Mdp=
期货交易(futures transaction) *RUd!]bh
举债经营融资租赁(leveraged lease) \rB/83[;u
金融工具(financial instruments) zM3H@;}m
企业集团(business qroup) 0`aHwt/F
年度报告(annual report) 81%qM7v9H
内部往来(transactions between home office and branches) _"FbjQ"
合伙企业(partnership enterprise) n]kQtjJ
合并资产负债表(consolidated balance sheet) y&KoL\
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) a!SR"3 k
合并现金流量表(consolidated statement of cash flow) ePIly)=X
合并价差(cost-book value differentials) 59"Nn\}3gE
合并会计报表(consolidated financial statements) 3\+[38 _
购买法(purchase methed) Huug_E+
企业整体价值(the value of an enterprise as a whole) !/=9VD{U!
权益结合法(pooling of interest method) d6Q :{!Sd"
期内所得税分摊(intraperiod tax allocation)(美) 6w:g77SH)%
期末存货的未实现损益(unrealized profit in ending inventory) 8xeun~e"vS
公司间的长期资产业务(intercompany transactions in long-term assets) ys~p
(
名义货币保全(maintaining capital in units of money) P5ESrZ@f
基金论(the fund theory) VLwJ6?.f'
功能性货币(functional currency