偿债基金(sinking fund) WlF"[mU-
长期应付款(long-term payables) :J-@+_J
长期投资(long-term investments) 8YAUy\
长期借款(long-term loans)
c<j2wKz
长期负债(long-term liability of long-term debt) LqTyE
财务费用(financing expenses) gR
uNC=sR
拨定留存收益(appropriated retained earnings) *r)/.rK_
标准成本法(standard costing) 0(;d<u)fS
变动成本法(variable costing) UfEF>@0
比例履行法 s#ijpc>h
包装物 \cdNyVY
版权(copyrights) )eNR4nF
高级会计 }+0{opY4R
期货交易市场(market of futures transaction) \iAkF`OC
期货交易(futures transaction) KAm v7
举债经营融资租赁(leveraged lease) udDhJ?
金融工具(financial instruments) 15_OtK
企业集团(business qroup) Z&%#,0>]
年度报告(annual report) -cCujDM#T
内部往来(transactions between home office and branches) iIq='xwa9
合伙企业(partnership enterprise) sn&y;Vc[$
合并资产负债表(consolidated balance sheet) %^m6Q!
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) p6]4YGw*^
合并现金流量表(consolidated statement of cash flow) <J@Y=#G$2
合并价差(cost-book value differentials) SIjdwr!+ZZ
合并会计报表(consolidated financial statements) ja}_u}:
购买法(purchase methed) q_5k2'4K
企业整体价值(the value of an enterprise as a whole) 'D8WNZ8Q
权益结合法(pooling of interest method) Y25S:XHk9
期内所得税分摊(intraperiod tax allocation)(美) @@7<L
期末存货的未实现损益(unrealized profit in ending inventory) @gQ{*dN
公司间的长期资产业务(intercompany transactions in long-term assets) {%xwoMVc+
名义货币保全(maintaining capital in units of money) '$W@I