长期应付款(long-term payables) L}rZ1wV6
长期投资(long-term investments) OS@uGp=
长期借款(long-term loans) O)vGIp?f't
长期负债(long-term liability of long-term debt) d=^QK{8
财务费用(financing expenses) ;K\2/"$QD
拨定留存收益(appropriated retained earnings) 4;Ucas6
标准成本法(standard costing) Y,0Z&6 <
变动成本法(variable costing) ;UTM9.o[
比例履行法 ?g4Rk9<!i
包装物 ;hDk gp
版权(copyrights) NJsaTBT
高级会计 gjG SI'M0B
期货交易市场(market of futures transaction) 6WZffB{-TK
期货交易(futures transaction) bl
a`B=r
举债经营融资租赁(leveraged lease) Tph^o^
金融工具(financial instruments) ?K7uy5Y
企业集团(business qroup) K0j%\]\Tp
年度报告(annual report) |8CxMs
内部往来(transactions between home office and branches) T{Xd >
合伙企业(partnership enterprise) }wiyEVAh{
合并资产负债表(consolidated balance sheet) mTtaqo_Bh
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) fEL 9J{
合并现金流量表(consolidated statement of cash flow) '4i8&p`/
合并价差(cost-book value differentials) vO2WZ7E!
合并会计报表(consolidated financial statements) <
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购买法(purchase methed) 3S+9LOrhY
企业整体价值(the value of an enterprise as a whole) Z[*unIk
权益结合法(pooling of interest method) l%_K$$C
期内所得税分摊(intraperiod tax allocation)(美) ^PNDxtd|v
期末存货的未实现损益(unrealized profit in ending inventory) *:xOenI
公司间的长期资产业务(intercompany transactions in long-term assets) C\5G43`
名义货币保全(maintaining capital in units of money) 6ScB:8M
基金论(the fund theory) } uS0N$4
功能性货币(functional currency