偿债基金(sinking fund) 8wn{W_5a
长期应付款(long-term payables) (?"z!dg c
长期投资(long-term investments) 6wZ)GLW[
长期借款(long-term loans) ^S!;snhn
长期负债(long-term liability of long-term debt) mo&9=TaG
财务费用(financing expenses) .s KfwcYu4
拨定留存收益(appropriated retained earnings) f|~X}R
标准成本法(standard costing) |AS<I4+&
变动成本法(variable costing) sFsf~|
比例履行法 @0 [^
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包装物 CW]
Th-xc
版权(copyrights) 'c3'eJ0
高级会计 R{Cb
p=3J
期货交易市场(market of futures transaction) {P)O#
期货交易(futures transaction) R 'fEw3^
举债经营融资租赁(leveraged lease) D
Z9^>`*
金融工具(financial instruments) eL{$=Um
企业集团(business qroup) aD
u[iaZ
年度报告(annual report) 5
gb:,+
内部往来(transactions between home office and branches) E5Sn mxd
合伙企业(partnership enterprise) )RQQhB
合并资产负债表(consolidated balance sheet) Rgl cd
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) #er% q:
合并现金流量表(consolidated statement of cash flow) XCO8A\
合并价差(cost-book value differentials) ,RP 9v*
合并会计报表(consolidated financial statements) Fqh./@o
购买法(purchase methed) %.HLO.A
企业整体价值(the value of an enterprise as a whole) =T1Xfib
权益结合法(pooling of interest method) Np/vPaAk
期内所得税分摊(intraperiod tax allocation)(美) =r3g:j/>q
期末存货的未实现损益(unrealized profit in ending inventory) L$y~\1-
公司间的长期资产业务(intercompany transactions in long-term assets) _CBMU'V
名义货币保全(maintaining capital in units of money) </aQ