长期应付款(long-term payables) 8rGW G
长期投资(long-term investments) #fk)Y1
长期借款(long-term loans) LCyci1\@
长期负债(long-term liability of long-term debt) (W5E\hjJ
财务费用(financing expenses) v"F.<Q
拨定留存收益(appropriated retained earnings) ]^3_eHa^d
标准成本法(standard costing) x
+q"%9.c
变动成本法(variable costing) ]i8K )/
比例履行法 6pLB`1[v
包装物 SL hki)|
版权(copyrights) p<Ah50!B
高级会计 MN$j{+ !Q
期货交易市场(market of futures transaction) nbMH:UY,J
期货交易(futures transaction) h$f/NSct2
举债经营融资租赁(leveraged lease) [{}9"zB$x0
金融工具(financial instruments) +LV'E#h!Q
企业集团(business qroup) _ZzN}!Mye
年度报告(annual report) JAC W#'4hV
内部往来(transactions between home office and branches) 7. G
合伙企业(partnership enterprise) bv\V>s
合并资产负债表(consolidated balance sheet) zv@'x
nY]
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) 3${?!OC
合并现金流量表(consolidated statement of cash flow) _-%
ay
合并价差(cost-book value differentials) p0qQ(
合并会计报表(consolidated financial statements) R`76Ae`R8
购买法(purchase methed) ~BERs;4
企业整体价值(the value of an enterprise as a whole) 6x]|IWvW
权益结合法(pooling of interest method) ;wL*
期内所得税分摊(intraperiod tax allocation)(美) d%t]:41=Z
期末存货的未实现损益(unrealized profit in ending inventory) IywovN Tr
公司间的长期资产业务(intercompany transactions in long-term assets) ,^26.p$
名义货币保全(maintaining capital in units of money) 6 KnD(im
基金论(the fund theory) JV36@DVQ
功能性货币(functional currency