长期应付款(long-term payables) &"bcI7uGT
长期投资(long-term investments) .r~!d|
长期借款(long-term loans) &@E{0ZD
长期负债(long-term liability of long-term debt) sP1wO4M?{
财务费用(financing expenses) 2l43/aCq
拨定留存收益(appropriated retained earnings) uo`O$k<;
标准成本法(standard costing) ,3^gB,ka
变动成本法(variable costing) } $:uN
比例履行法 tz(\|0WDQ
包装物 'n>,+,&
版权(copyrights) ZVo%ssVt
高级会计 \k?uh+xl
期货交易市场(market of futures transaction) g(d9=xq@k
期货交易(futures transaction) YmP`Gg#>p
举债经营融资租赁(leveraged lease) L,Jl#
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金融工具(financial instruments) ~GL"s6C$`;
企业集团(business qroup) PZn[Yb:
年度报告(annual report) <I.anIB:U
内部往来(transactions between home office and branches) m>4jRr6sF
合伙企业(partnership enterprise) |
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合并资产负债表(consolidated balance sheet) !
mFx= +
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) "eWN52
合并现金流量表(consolidated statement of cash flow) R/)cEvB-0
合并价差(cost-book value differentials) S4RvWTtQV
合并会计报表(consolidated financial statements) lWj|7
购买法(purchase methed) pDr%uL
企业整体价值(the value of an enterprise as a whole) cr!6qv1
权益结合法(pooling of interest method) t7 |uZHKK
期内所得税分摊(intraperiod tax allocation)(美) }]w/`TF
期末存货的未实现损益(unrealized profit in ending inventory) ^4@~\#$z
公司间的长期资产业务(intercompany transactions in long-term assets) w*.q t<rH)
名义货币保全(maintaining capital in units of money) +QcgLq
基金论(the fund theory) u|m>h(O
功能性货币(functional currency