长期应付款(long-term payables) P:c'W?
长期投资(long-term investments) +c\uBrlZQ;
长期借款(long-term loans) gOm%?sg
长期负债(long-term liability of long-term debt) z.
xRJ
财务费用(financing expenses) 7kQ,D,c'
拨定留存收益(appropriated retained earnings) t++\
&!
F
标准成本法(standard costing) u&$1XZ!es
变动成本法(variable costing) ]d,#PF
比例履行法 J*]JH{
包装物 t2&}
版权(copyrights) t)b
/c:ql
高级会计 N"/
be
期货交易市场(market of futures transaction) ((tWgSZ3
期货交易(futures transaction) f9J]-#I if
举债经营融资租赁(leveraged lease) Vvk\$'
金融工具(financial instruments) 4I3)e
S%2
企业集团(business qroup) 2%t!3F:
年度报告(annual report) ;%xG bg!lg
内部往来(transactions between home office and branches) Aq{7WA
合伙企业(partnership enterprise) 8Nxyc>8K~
合并资产负债表(consolidated balance sheet) ,4kipJ!,yK
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) \t]aBT,
合并现金流量表(consolidated statement of cash flow) 1Yy*G-7}
合并价差(cost-book value differentials) uCGn
9]
合并会计报表(consolidated financial statements) 8^"P'XQ
购买法(purchase methed) &}vc^io
企业整体价值(the value of an enterprise as a whole) "aeKrMgc6V
权益结合法(pooling of interest method) ,:"c"
期内所得税分摊(intraperiod tax allocation)(美) BG2Z'WOH
期末存货的未实现损益(unrealized profit in ending inventory) j:'!P<#
公司间的长期资产业务(intercompany transactions in long-term assets) +/2:
名义货币保全(maintaining capital in units of money) =!PUKa3f<
基金论(the fund theory) }}~ t!/x
功能性货币(functional currency