长期应付款(long-term payables) nj-
LG!"a
长期投资(long-term investments) Q@"!uB.e
长期借款(long-term loans) c_aj-`BKp
长期负债(long-term liability of long-term debt) #IJ6pg>K
财务费用(financing expenses) R~;8v1>K
拨定留存收益(appropriated retained earnings) b=SCyGxlZ5
标准成本法(standard costing) 4E$d"D5]>p
变动成本法(variable costing) DU-dIqi
比例履行法 9"}5jq4*
包装物 JZJb&q){
版权(copyrights) @ *5+ZAF
高级会计 V@\u<LO0G
期货交易市场(market of futures transaction) =<AG}by![
期货交易(futures transaction) V|/N-3M
举债经营融资租赁(leveraged lease) OU*skc>
金融工具(financial instruments) U}l=1B
企业集团(business qroup) >GmO8dK
年度报告(annual report) &gI*[5v
内部往来(transactions between home office and branches) 8:Dkf v
合伙企业(partnership enterprise) Ci2*5n<
合并资产负债表(consolidated balance sheet) CX;
m8
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) (^]3l%Ed
合并现金流量表(consolidated statement of cash flow) n-1
合并价差(cost-book value differentials) ViUx^e\
合并会计报表(consolidated financial statements) Bp4#"y2
购买法(purchase methed) //bQD>NBO
企业整体价值(the value of an enterprise as a whole) JZE<oQ_Jm
权益结合法(pooling of interest method) O@skd2
期内所得税分摊(intraperiod tax allocation)(美) +6L.a3&(b
期末存货的未实现损益(unrealized profit in ending inventory) %UG|R:
公司间的长期资产业务(intercompany transactions in long-term assets) -67!u;
名义货币保全(maintaining capital in units of money) ?ea5k*#a
基金论(the fund theory) y`cL3
xr4R
功能性货币(functional currency