长期应付款(long-term payables) 0-;DN:>
长期投资(long-term investments) e)ZyTuj
长期借款(long-term loans)
s+y'<88
长期负债(long-term liability of long-term debt) X:xC>4]gG'
财务费用(financing expenses) 9TbS>o
拨定留存收益(appropriated retained earnings) q/ d5P
标准成本法(standard costing) Q G=-LXv:@
变动成本法(variable costing) o2 T/IJP
比例履行法 B BApL{
包装物 b]tA2~e
版权(copyrights) e"v[)b++Y
高级会计 qH{8n`
期货交易市场(market of futures transaction)
1?e>x91
期货交易(futures transaction) >[E|p6jgT
举债经营融资租赁(leveraged lease) aOAwezfYR
金融工具(financial instruments) R%]9y]HQ
企业集团(business qroup) %z!d4J75
年度报告(annual report) 5tgILxSK
内部往来(transactions between home office and branches) O3<Y _I^
合伙企业(partnership enterprise) &}L36|A:
合并资产负债表(consolidated balance sheet) ZH`K%h0
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) }LHT#{+x
合并现金流量表(consolidated statement of cash flow) C>k;Mvq O
合并价差(cost-book value differentials) r[UyI3(i^
合并会计报表(consolidated financial statements) 0$F
_hZU
购买法(purchase methed) mvL0F%\.\
企业整体价值(the value of an enterprise as a whole) P"~qio-
权益结合法(pooling of interest method) pdcwq~4~%
期内所得税分摊(intraperiod tax allocation)(美)
]U^d 1&k
期末存货的未实现损益(unrealized profit in ending inventory) E
|GK3 /
公司间的长期资产业务(intercompany transactions in long-term assets) Nak'g/uP>
名义货币保全(maintaining capital in units of money) Z@c0(ol
基金论(the fund theory) 2=!3[>
B
功能性货币(functional currency