长期应付款(long-term payables) ]7<}
EG
长期投资(long-term investments) 69#mj*p@+
长期借款(long-term loans) hx|Cam"
长期负债(long-term liability of long-term debt) \Tf[% Kt x
财务费用(financing expenses) w`_cmI
拨定留存收益(appropriated retained earnings) q@K8,=/.#
标准成本法(standard costing) Ik[aiz
变动成本法(variable costing) VB
53n'
比例履行法 hM}rf6B
包装物 8!8 yA
版权(copyrights) b[5$$_[
高级会计 cp D=9k!*K
期货交易市场(market of futures transaction) 5G5P#<Vv
期货交易(futures transaction) M "QT(u+
举债经营融资租赁(leveraged lease) Vl=!^T}l+
金融工具(financial instruments) q\+khy,k
企业集团(business qroup) hcWYz
年度报告(annual report) ['9awgkr/
内部往来(transactions between home office and branches) <dzfD;
合伙企业(partnership enterprise) G@s]HJ:
合并资产负债表(consolidated balance sheet) /S4$qr cM
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) ) 0p9I0=
合并现金流量表(consolidated statement of cash flow) 80qSPitj
合并价差(cost-book value differentials) Bw5zh1ALC;
合并会计报表(consolidated financial statements) qg521o$*
购买法(purchase methed) Rb!|2h)
企业整体价值(the value of an enterprise as a whole) 2R}9wDP
权益结合法(pooling of interest method) w-f[h
期内所得税分摊(intraperiod tax allocation)(美) tJ:]ne
期末存货的未实现损益(unrealized profit in ending inventory) Hn~=O8/2
公司间的长期资产业务(intercompany transactions in long-term assets) D
H7B4P
名义货币保全(maintaining capital in units of money) >`\f,yql6
基金论(the fund theory) ,-!h
功能性货币(functional currency