偿债基金(sinking fund) vNGE]+QX
长期应付款(long-term payables) oM~y8O
长期投资(long-term investments) =9a2+ v0
长期借款(long-term loans) 8mreHa
长期负债(long-term liability of long-term debt)
:9UgERjra
财务费用(financing expenses) t
Y
拨定留存收益(appropriated retained earnings) /=/
Ki%hh
标准成本法(standard costing) $gBQ5Wd
变动成本法(variable costing) 1z-.e$&z
比例履行法 {g%N(2
包装物 ?8V.iHJk
版权(copyrights) DYr#?} 40
高级会计 !lgL=Ys(
期货交易市场(market of futures transaction) %)JEYH7Z
期货交易(futures transaction) Wgls+<l8
举债经营融资租赁(leveraged lease) a'i
Q("
金融工具(financial instruments) Q[j| 2U
企业集团(business qroup) z5fE<=<X_W
年度报告(annual report) XX~vg>3_
内部往来(transactions between home office and branches) OT])t<TF6
合伙企业(partnership enterprise) ={:a
N)
合并资产负债表(consolidated balance sheet) ]5Uuz?:e
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) .c"nDCFVR
合并现金流量表(consolidated statement of cash flow) :]-oo*xP
合并价差(cost-book value differentials) Q4"\k.
?
合并会计报表(consolidated financial statements) w==BSH[
购买法(purchase methed) FbE/x$;~O
企业整体价值(the value of an enterprise as a whole) .zO2g8(VR
权益结合法(pooling of interest method) l/X_CM8y~
期内所得税分摊(intraperiod tax allocation)(美) o{
s2T)2
期末存货的未实现损益(unrealized profit in ending inventory) wGArR7r
公司间的长期资产业务(intercompany transactions in long-term assets) |RiJ>/MK\
名义货币保全(maintaining capital in units of money) QO'Hyf t