长期应付款(long-term payables) wQrPS
长期投资(long-term investments) oy2d
A
长期借款(long-term loans) 2j/1@Z1j=
长期负债(long-term liability of long-term debt) '`~(Fkj
财务费用(financing expenses) UH,4b`b
拨定留存收益(appropriated retained earnings) i
=fOdp
标准成本法(standard costing) t2%@py*bU
变动成本法(variable costing) Gl
gORy=>
比例履行法 vua1i
N1
包装物 2N8sq(LK{
版权(copyrights) (9 z.IH7}k
高级会计 }Oh'YX#[
期货交易市场(market of futures transaction) 9 c5G6n0
期货交易(futures transaction) IfmIX+t?
举债经营融资租赁(leveraged lease) ]G
o~]7(5|
金融工具(financial instruments) \
[^)
WQ
企业集团(business qroup) bb0McEQy
年度报告(annual report) - Zoo)
内部往来(transactions between home office and branches) vl{_M*w
;
合伙企业(partnership enterprise) z'}= A
合并资产负债表(consolidated balance sheet) ])ALAAIc-
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) L!b0y7yR
合并现金流量表(consolidated statement of cash flow) {{[jC"4AY
合并价差(cost-book value differentials) +yP[(b/
合并会计报表(consolidated financial statements) ~)m t &
购买法(purchase methed) >7(~'#x8A"
企业整体价值(the value of an enterprise as a whole) N"
Jtg@w
权益结合法(pooling of interest method) V=zM5 MH2
期内所得税分摊(intraperiod tax allocation)(美) CWe>jlUQ
期末存货的未实现损益(unrealized profit in ending inventory) P
xVI{:Uz
公司间的长期资产业务(intercompany transactions in long-term assets) 7~l
名义货币保全(maintaining capital in units of money) {cyo0-9nv
基金论(the fund theory) EBDC '^
功能性货币(functional currency