长期应付款(long-term payables) U($^E}I2(
长期投资(long-term investments) 8wiA
长期借款(long-term loans) xQz#i-v
长期负债(long-term liability of long-term debt) f]}}yBte`
财务费用(financing expenses) b*9e1/]
拨定留存收益(appropriated retained earnings) umDtp\
标准成本法(standard costing) 7b.U!Ju
变动成本法(variable costing) Ea`OT+#h(*
比例履行法 jA2ofC
包装物 `I>], J/
版权(copyrights) 6=>7M
b$
高级会计 8Nvr93T,
期货交易市场(market of futures transaction) P`sN&Y~m
期货交易(futures transaction) s
piDm:Xe
举债经营融资租赁(leveraged lease) N&B>#:
金融工具(financial instruments) ZA.fa0n
企业集团(business qroup) C
MqM;1
年度报告(annual report) hCLk#_
内部往来(transactions between home office and branches) H!JWc'(<$
合伙企业(partnership enterprise) DN|vz}s
合并资产负债表(consolidated balance sheet) I2*oTUSik
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) ry,}F@P&
合并现金流量表(consolidated statement of cash flow) z1vni'%J
合并价差(cost-book value differentials) u'@Ely
合并会计报表(consolidated financial statements) _z:Qhe
购买法(purchase methed) G4yUC<TqBP
企业整体价值(the value of an enterprise as a whole) Orc>.~+f%A
权益结合法(pooling of interest method) m9g^ -X
期内所得税分摊(intraperiod tax allocation)(美) xL&PJ /'
期末存货的未实现损益(unrealized profit in ending inventory) YnxU
(v'\
公司间的长期资产业务(intercompany transactions in long-term assets) 7sN0`7
名义货币保全(maintaining capital in units of money) aa=b<Cd
基金论(the fund theory) Ge9}8
功能性货币(functional currency