长期应付款(long-term payables) Vk}49O<K/
长期投资(long-term investments) B)=~8wsI:Z
长期借款(long-term loans) _ PWj(});
长期负债(long-term liability of long-term debt) faJM^ u
财务费用(financing expenses) u
Jow7-FD
拨定留存收益(appropriated retained earnings) U;^[$Aq
标准成本法(standard costing) .BZVX=x
变动成本法(variable costing) ?nFO:N<
比例履行法 HW_& !ye
包装物 Z<z;L<tJ 9
版权(copyrights) &0v.E"0<
高级会计 @}LZ! y
期货交易市场(market of futures transaction)
4%ZM:/
期货交易(futures transaction) Q/^A #l[
举债经营融资租赁(leveraged lease) Q~,YbZ-7
金融工具(financial instruments) ')#,X^
企业集团(business qroup)
6rDfQ`f\p
年度报告(annual report) /iM$Tb5
内部往来(transactions between home office and branches) <8o(CA\
合伙企业(partnership enterprise) 1]OSWCEm*[
合并资产负债表(consolidated balance sheet) 2qj{n+
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) RA1yr+)
合并现金流量表(consolidated statement of cash flow) @h?
crJ6$
合并价差(cost-book value differentials) J !#Zi#8sF
合并会计报表(consolidated financial statements) )
ly
^Ox
购买法(purchase methed) G$JFuz)|
企业整体价值(the value of an enterprise as a whole) JWHSnu!
权益结合法(pooling of interest method) Ka-p& Uv1<
期内所得税分摊(intraperiod tax allocation)(美) fEnQE EU~P
期末存货的未实现损益(unrealized profit in ending inventory) f}fsoDoQ=
公司间的长期资产业务(intercompany transactions in long-term assets) s:|M].
名义货币保全(maintaining capital in units of money) 3C^1frF
基金论(the fund theory) PEXq:TA
功能性货币(functional currency