偿债基金(sinking fund) H$D),s
gv
长期应付款(long-term payables) g:dtfa/]
长期投资(long-term investments) '{>R-}o[3
长期借款(long-term loans) !841/TR b
长期负债(long-term liability of long-term debt) ?/@U#Qy
财务费用(financing expenses) e\8|6<o[
拨定留存收益(appropriated retained earnings) t,bQ@x{zVC
标准成本法(standard costing) ]R
k4"i
变动成本法(variable costing) }}?,({T|n
比例履行法 1hTE^\W
包装物 7\0}
te
版权(copyrights) QsemN7B"<
高级会计 S4ys)!V1V
期货交易市场(market of futures transaction) mJU1n
期货交易(futures transaction) \&8
61A;
举债经营融资租赁(leveraged lease) cFD3
金融工具(financial instruments) 4UxxmREx;
企业集团(business qroup) C@o8C%o
年度报告(annual report) o;kxu(>yL'
内部往来(transactions between home office and branches) Xp67l!{v
合伙企业(partnership enterprise) IGnP#@`5]
合并资产负债表(consolidated balance sheet) #ETy#jKL
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) aPToP.e
合并现金流量表(consolidated statement of cash flow) 7:C_{\(
合并价差(cost-book value differentials) dug^o c1
合并会计报表(consolidated financial statements) |tr^
`Z
购买法(purchase methed) v\Y8+dD
企业整体价值(the value of an enterprise as a whole) u7/]Go44
权益结合法(pooling of interest method) 4'~zuUs
期内所得税分摊(intraperiod tax allocation)(美) B?nw([4m
期末存货的未实现损益(unrealized profit in ending inventory) :L+%5Jq
公司间的长期资产业务(intercompany transactions in long-term assets) ~T^,5Tz1j
名义货币保全(maintaining capital in units of money) koojF|H>