长期应付款(long-term payables) 1b>C<\
长期投资(long-term investments) $hVYTy~}
长期借款(long-term loans) cZ+7.oDu
长期负债(long-term liability of long-term debt) Tv]<SI<B[
财务费用(financing expenses) 0 Hw-59MK
拨定留存收益(appropriated retained earnings) lE
;jCN
标准成本法(standard costing) L]
hXp
t
变动成本法(variable costing) 5Wj;
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比例履行法 Q2%QLM:.,
包装物 ExXM:1 e26
版权(copyrights) s NHSr
高级会计 9>#:/g/
期货交易市场(market of futures transaction) F'?I-jtI
期货交易(futures transaction) @C-dG7U.P
举债经营融资租赁(leveraged lease) YEx)"t8E
金融工具(financial instruments) 5;TuVU.8Q
企业集团(business qroup) Ti;Ijcq8
年度报告(annual report) Lx U={Y0
内部往来(transactions between home office and branches) tAFti+Qb
合伙企业(partnership enterprise) >(tn "2
合并资产负债表(consolidated balance sheet) ZDYJhJ.
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) Bl1Z4` 3
合并现金流量表(consolidated statement of cash flow) !sA_?2$
合并价差(cost-book value differentials) $O:w(U
合并会计报表(consolidated financial statements) i~{
_eQV
购买法(purchase methed) do>"[RO
企业整体价值(the value of an enterprise as a whole) %im#ww L%
权益结合法(pooling of interest method) HT
_TP q
期内所得税分摊(intraperiod tax allocation)(美) tue/4Q#7
期末存货的未实现损益(unrealized profit in ending inventory) I#FF*@oeM
公司间的长期资产业务(intercompany transactions in long-term assets) I5);jgb
名义货币保全(maintaining capital in units of money) agOk*wH5
基金论(the fund theory) "x&C5l}n
功能性货币(functional currency