偿债基金(sinking fund) x-c"%Z|
长期应付款(long-term payables) }Z>)DN=+
长期投资(long-term investments) M5B# TAybC
长期借款(long-term loans) a*;b^Ze`v
长期负债(long-term liability of long-term debt)
?2a $*(
财务费用(financing expenses) V&i;\ 9
拨定留存收益(appropriated retained earnings) L];b<*d
标准成本法(standard costing) ESs\O?nO
变动成本法(variable costing) & kIFcd@
比例履行法 1M-pr 8:6s
包装物 9uY'E'm*
版权(copyrights) <3iMRe
高级会计 H]s.=.Ki
期货交易市场(market of futures transaction) i4Jc.8^9$
期货交易(futures transaction) w!CNRtM:~
举债经营融资租赁(leveraged lease)
b6[j%(
金融工具(financial instruments) }G=M2V<L
企业集团(business qroup) NA*#~
年度报告(annual report) !k%#R4*>
内部往来(transactions between home office and branches) s{++w5s
合伙企业(partnership enterprise) m|# y
>4
合并资产负债表(consolidated balance sheet) NI5``BwpO
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) Ru XC(qcq
合并现金流量表(consolidated statement of cash flow) g`^x@rj`E
合并价差(cost-book value differentials) .hiSw
合并会计报表(consolidated financial statements) J1kM\8%b\
购买法(purchase methed) !wNO8;(
企业整体价值(the value of an enterprise as a whole) 5xde;
权益结合法(pooling of interest method) AGno6g
期内所得税分摊(intraperiod tax allocation)(美) Q\)F;: |
期末存货的未实现损益(unrealized profit in ending inventory) {*KEP
公司间的长期资产业务(intercompany transactions in long-term assets) Q?T]MUY(L
名义货币保全(maintaining capital in units of money) kT?J5u_o