偿债基金(sinking fund) p;3O#n-
_
长期应付款(long-term payables) "AsKlKz{B
长期投资(long-term investments) qGB{7-r u
长期借款(long-term loans) lJ}_G>GJ
长期负债(long-term liability of long-term debt) ?IqQ-C)6D
财务费用(financing expenses) %4,O 2\0?&
拨定留存收益(appropriated retained earnings)
(mTE;s(
标准成本法(standard costing) $Y/
9SV,
变动成本法(variable costing) 1VG4S){}\9
比例履行法 Vr`R>S,-
包装物 $!-c-0ub
版权(copyrights) IYS)7`{]
高级会计 L\xk:j1[
期货交易市场(market of futures transaction) xSsa(b
期货交易(futures transaction) %InA+5s`
举债经营融资租赁(leveraged lease) Mb|a+,:>3
金融工具(financial instruments) >_-s8t=|
企业集团(business qroup) l3Q(TH ~I
年度报告(annual report) qG?Qc (
内部往来(transactions between home office and branches) 7XTkX"zKj
合伙企业(partnership enterprise) `(ue63AZ
合并资产负债表(consolidated balance sheet) mGJKvJF
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) r%yvOF\>
合并现金流量表(consolidated statement of cash flow) ZojIR\F^
合并价差(cost-book value differentials) M3c$=>
合并会计报表(consolidated financial statements) Q
Nh|Wz
购买法(purchase methed) [65`$x-
企业整体价值(the value of an enterprise as a whole) H8Bs<2
权益结合法(pooling of interest method) +./H6!
期内所得税分摊(intraperiod tax allocation)(美) ' g=
期末存货的未实现损益(unrealized profit in ending inventory) RI
5yF
公司间的长期资产业务(intercompany transactions in long-term assets) *`ua'"="k
名义货币保全(maintaining capital in units of money) V3Q+s8OIF