偿债基金(sinking fund) ShB]U5b:k
长期应付款(long-term payables) bHw
Ed%f
长期投资(long-term investments) /v R>.'
长期借款(long-term loans) 0*$
w(*
长期负债(long-term liability of long-term debt) T D_@0Rd
财务费用(financing expenses) Q7s@,c!m_
拨定留存收益(appropriated retained earnings) js_`L#t
标准成本法(standard costing) ix3LB!k<
变动成本法(variable costing) 4_R|3L
比例履行法 .Nn11F< d
包装物 4yl{:!la
版权(copyrights) h|qJ{tUWc$
高级会计 %
nZl`<M
期货交易市场(market of futures transaction) S&-K!XyJ
期货交易(futures transaction) rJ!cma
举债经营融资租赁(leveraged lease) B
71/nt9
金融工具(financial instruments) ]O@$}B];)
企业集团(business qroup) GShxPH{_j
年度报告(annual report) j_Szw
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内部往来(transactions between home office and branches) fvkcJwkc
合伙企业(partnership enterprise) 2c9?,Le/;
合并资产负债表(consolidated balance sheet) 7zM:z,
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) ks4`h>i
合并现金流量表(consolidated statement of cash flow) 6\4-I^=B
合并价差(cost-book value differentials) f`9
Mcli!
合并会计报表(consolidated financial statements) >fPo_
@O
购买法(purchase methed) Wq1>Bj$J8
企业整体价值(the value of an enterprise as a whole) `AJ[g>py^|
权益结合法(pooling of interest method) PMzPj,
期内所得税分摊(intraperiod tax allocation)(美)
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DL
期末存货的未实现损益(unrealized profit in ending inventory) ScPVjqG2{
公司间的长期资产业务(intercompany transactions in long-term assets) -=ZL(r
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名义货币保全(maintaining capital in units of money) m#7(<#