长期应付款(long-term payables) N@o Ng}D&:
长期投资(long-term investments) oicj3xkw?
长期借款(long-term loans) TAkM-iyH]
长期负债(long-term liability of long-term debt) QGWfF,q
财务费用(financing expenses) P,(Tu.EPk
拨定留存收益(appropriated retained earnings) w6^X*tE
标准成本法(standard costing) =:|fN3nJ2
变动成本法(variable costing) 1
z4s1Y
比例履行法 O_f+#K)
包装物 ?=UIx24W
版权(copyrights) z_Nw%V4kr
高级会计 qkM<t?uS
期货交易市场(market of futures transaction) H-*"%SJ
期货交易(futures transaction) _$W</8<
举债经营融资租赁(leveraged lease) <hYrcOt
金融工具(financial instruments) *zf@J'
企业集团(business qroup) ,%|$#
g 0
年度报告(annual report) [lSQ?
内部往来(transactions between home office and branches) 'G.^g}N1
合伙企业(partnership enterprise) SO}$96
合并资产负债表(consolidated balance sheet) :sMc}k?9S
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) %
d%KH9u
合并现金流量表(consolidated statement of cash flow) S`!MoIMsD
合并价差(cost-book value differentials) L5"|RI
}
合并会计报表(consolidated financial statements) 0.& B
购买法(purchase methed) ~7N>tjB
企业整体价值(the value of an enterprise as a whole) D^E+#a 1
权益结合法(pooling of interest method) L4)@lmd3
期内所得税分摊(intraperiod tax allocation)(美) F$Cf\#{3
期末存货的未实现损益(unrealized profit in ending inventory) @Ju!|G9z/p
公司间的长期资产业务(intercompany transactions in long-term assets) q=o"]
6
名义货币保全(maintaining capital in units of money) xk1pZQ8c
基金论(the fund theory) xai
A?
功能性货币(functional currency