偿债基金(sinking fund) ejA%%5q
长期应付款(long-term payables) $x6$*K(F
长期投资(long-term investments) Od?qz1
长期借款(long-term loans) oDcKtB+2
长期负债(long-term liability of long-term debt) W>b(Om_%
财务费用(financing expenses) 45&8weXO:'
拨定留存收益(appropriated retained earnings) vzn{h)D
标准成本法(standard costing) y ?G_y
变动成本法(variable costing) 8t=(,^c
比例履行法 VxzkQ}o
包装物 z_
=Bt
版权(copyrights) 5
|/9}^T
高级会计 G
Xt4j
期货交易市场(market of futures transaction) [&*6_q"V
期货交易(futures transaction)
8L*GE
举债经营融资租赁(leveraged lease) =:SN1#G3n
金融工具(financial instruments) m4:^}O-#
企业集团(business qroup) s`Cy
a`
年度报告(annual report) L^^4=ao0
内部往来(transactions between home office and branches) }CxvT`/
合伙企业(partnership enterprise) 1T)Zh+?)}
合并资产负债表(consolidated balance sheet) 8_K60eXz
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) -{
u*qtp
合并现金流量表(consolidated statement of cash flow) 1.q_f<U
合并价差(cost-book value differentials) ,^8 MB.
合并会计报表(consolidated financial statements) *;|`E(
购买法(purchase methed) VYw%01#
企业整体价值(the value of an enterprise as a whole) Vpp;\
权益结合法(pooling of interest method) t\v+ogbk)
期内所得税分摊(intraperiod tax allocation)(美) Y
qcD-K
期末存货的未实现损益(unrealized profit in ending inventory) ,i.%nZw\
公司间的长期资产业务(intercompany transactions in long-term assets) B cj/y4"
名义货币保全(maintaining capital in units of money) Ol$WpM