长期应付款(long-term payables) V*@aE
长期投资(long-term investments) WK6,K92
长期借款(long-term loans) 6bPxEILm
长期负债(long-term liability of long-term debt) %C/p+Tg
财务费用(financing expenses) =6~
拨定留存收益(appropriated retained earnings) "B{3q`(
标准成本法(standard costing) K%dQ;C*?
变动成本法(variable costing) RH FRN&RU$
比例履行法 ." xP{
包装物 oMEW5.VX
版权(copyrights) A&M_ J
高级会计 2 q4p-
期货交易市场(market of futures transaction) t)
&U'^
期货交易(futures transaction) gL_1~"3KGC
举债经营融资租赁(leveraged lease) f0H.$UAL
金融工具(financial instruments) g!}]FQBb
企业集团(business qroup) m+!.H\
年度报告(annual report) 5[4wN(
)
内部往来(transactions between home office and branches) 7*P
BJt\
合伙企业(partnership enterprise) @/:4beh
合并资产负债表(consolidated balance sheet) 84WDR?
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) 44u)F@)
合并现金流量表(consolidated statement of cash flow) ,,uhEoH
合并价差(cost-book value differentials) i9L]h69r
合并会计报表(consolidated financial statements) =_`q;Tu=
购买法(purchase methed) 1\fx57a\
企业整体价值(the value of an enterprise as a whole) K[icVT2v~
权益结合法(pooling of interest method) G*4I;'6
期内所得税分摊(intraperiod tax allocation)(美) @MOQk
期末存货的未实现损益(unrealized profit in ending inventory) qGA|.I9,
公司间的长期资产业务(intercompany transactions in long-term assets) S=,czs3N
名义货币保全(maintaining capital in units of money) }!_z\'u
基金论(the fund theory) _]zX W
功能性货币(functional currency