长期应付款(long-term payables) SK<Rk
长期投资(long-term investments) vl"w,@V7
长期借款(long-term loans) C"{^wy{sL
长期负债(long-term liability of long-term debt) #@XBHJ
D\#
财务费用(financing expenses) @,vmX
z
拨定留存收益(appropriated retained earnings) +HK4sA2;
标准成本法(standard costing) ( ;FxKm<P@
变动成本法(variable costing) ,T/Gv;wa2
比例履行法 7=G2sOC
包装物 S*h52li
版权(copyrights) Njq}M/{U
高级会计 Kl1v^3\{
期货交易市场(market of futures transaction) 54
lD+%E
期货交易(futures transaction) C"hN2Z!CD|
举债经营融资租赁(leveraged lease) [);oj<
金融工具(financial instruments) 4ot<Uw5
企业集团(business qroup) ?|nl93m
年度报告(annual report) DeO-@4+qKd
内部往来(transactions between home office and branches) h<9s&
p
合伙企业(partnership enterprise) }V?m
=y [
合并资产负债表(consolidated balance sheet) YW}$e W*
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) \Z-th,t
合并现金流量表(consolidated statement of cash flow) b IDUa
合并价差(cost-book value differentials) d
t/AAk6
合并会计报表(consolidated financial statements) oV|O`n
购买法(purchase methed) "F
F$Q#)
企业整体价值(the value of an enterprise as a whole) <_EKCk
权益结合法(pooling of interest method) mw@Pl\=
期内所得税分摊(intraperiod tax allocation)(美) ]?9*Vr:P^
期末存货的未实现损益(unrealized profit in ending inventory)
~?ab_CY
公司间的长期资产业务(intercompany transactions in long-term assets) xL}i9ozZ
名义货币保全(maintaining capital in units of money) %xt9k9=vZ
基金论(the fund theory) > I2rj2M#
功能性货币(functional currency