偿债基金(sinking fund) FT!X r
长期应付款(long-term payables) Y~@(
长期投资(long-term investments) mSGpxZ,IE
长期借款(long-term loans) 3 6t^iV*3
长期负债(long-term liability of long-term debt) nX8ulGG s
财务费用(financing expenses) >96+s)T%;
拨定留存收益(appropriated retained earnings) 6VLo4bq 5
标准成本法(standard costing) LuVL<W
变动成本法(variable costing) j{6O:d6([$
比例履行法 ~RV"_8`V9
包装物 z>)lp$
版权(copyrights) 8Yo;oHk7
高级会计 o>|D
T(Ib
期货交易市场(market of futures transaction) oA3;P]~[
期货交易(futures transaction) N_
d{E/
举债经营融资租赁(leveraged lease) wQa,ol_p
金融工具(financial instruments) j1=su~
企业集团(business qroup) x<PJ5G L
年度报告(annual report) Pk=0pHH8q
内部往来(transactions between home office and branches) tToP7q^
合伙企业(partnership enterprise) I=
a?z<
合并资产负债表(consolidated balance sheet) uzhTNf
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) w
:x[kA
合并现金流量表(consolidated statement of cash flow) $:&b5=i
合并价差(cost-book value differentials) }$LnjwM;,
合并会计报表(consolidated financial statements) 2w fkXS=~6
购买法(purchase methed) POf xN.
企业整体价值(the value of an enterprise as a whole) D[)_
f
权益结合法(pooling of interest method) uvJ&qd8M
期内所得税分摊(intraperiod tax allocation)(美) >E3-/)Ti
期末存货的未实现损益(unrealized profit in ending inventory) k{U[ U1j
公司间的长期资产业务(intercompany transactions in long-term assets) E&f/*V^
名义货币保全(maintaining capital in units of money) Ctx>#uN6