偿债基金(sinking fund) /_ LUys/0
长期应付款(long-term payables) !D1F4v[c=
长期投资(long-term investments) hX;xbl
长期借款(long-term loans) 4b 4nFRnH
长期负债(long-term liability of long-term debt) ZJ!/49c*>
财务费用(financing expenses) QutQG
拨定留存收益(appropriated retained earnings) 7Npz
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标准成本法(standard costing) =Y89X6
变动成本法(variable costing) GwpJxiFgk
比例履行法 md<%Z4+
包装物 N?~K9jGx(
版权(copyrights) ><$hFrR!
高级会计 ?bbguwo~F
期货交易市场(market of futures transaction) d(h`bOjI
期货交易(futures transaction) *iYs,4
举债经营融资租赁(leveraged lease) VDscZt)y8
金融工具(financial instruments) 4).q+{#k
企业集团(business qroup) u{I)C0
年度报告(annual report)
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内部往来(transactions between home office and branches) Yh4e\]ql~N
合伙企业(partnership enterprise) +lE 9*Gs_$
合并资产负债表(consolidated balance sheet) b-ZvEDCR
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) 8TuOf(qE
合并现金流量表(consolidated statement of cash flow) 6tP^_9njy
合并价差(cost-book value differentials) wWwY.}j
合并会计报表(consolidated financial statements) @ij}|k%*
购买法(purchase methed) [
h%ci3
企业整体价值(the value of an enterprise as a whole) oZ!rK/qoA
权益结合法(pooling of interest method) p7|~x@q+
期内所得税分摊(intraperiod tax allocation)(美) h(>4%hF
期末存货的未实现损益(unrealized profit in ending inventory) Dtelr=/s
公司间的长期资产业务(intercompany transactions in long-term assets) w(s"r p}
名义货币保全(maintaining capital in units of money) :eDwkzlHH