偿债基金(sinking fund) }QK-@T@4<
长期应付款(long-term payables) t5S S]
长期投资(long-term investments) 6v-h!1p{u
长期借款(long-term loans) *5^h>Vk/
长期负债(long-term liability of long-term debt) ]'Bz%[C)
财务费用(financing expenses) M%m$5[;n
拨定留存收益(appropriated retained earnings) o}BaZ|iZ2
标准成本法(standard costing) 0=NB[eG
变动成本法(variable costing) YIfbc
R5
比例履行法 B--`=@IRf"
包装物 B|tP3<
版权(copyrights) :7'anj
高级会计 HQ"D>hsuU
期货交易市场(market of futures transaction)
Re`= B
期货交易(futures transaction) i9Qx{f88
举债经营融资租赁(leveraged lease) rLVS#M#&e>
金融工具(financial instruments) ^vUdf.n9
企业集团(business qroup) =73wngw
年度报告(annual report) v
q|W&
内部往来(transactions between home office and branches) dbw`E"g
合伙企业(partnership enterprise) 4q2aVm
合并资产负债表(consolidated balance sheet) krgsmDi7
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) vb# d%1b5
合并现金流量表(consolidated statement of cash flow) }JS?42CTaV
合并价差(cost-book value differentials) JVRK\A|R
合并会计报表(consolidated financial statements) ?g1%-F+
购买法(purchase methed) n<MH\.!tM
企业整体价值(the value of an enterprise as a whole) C Z|R-ky6p
权益结合法(pooling of interest method) tcfUhSz,I
期内所得税分摊(intraperiod tax allocation)(美) J*.qiUAgW
期末存货的未实现损益(unrealized profit in ending inventory) dLLF#N
公司间的长期资产业务(intercompany transactions in long-term assets) N/(&&\3
名义货币保全(maintaining capital in units of money) 7yK
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