偿债基金(sinking fund) ;'!x
长期应付款(long-term payables) St=nf\P&F
长期投资(long-term investments) ^({
)t
长期借款(long-term loans) a"~o'W7
长期负债(long-term liability of long-term debt) T.q2tC[bR
财务费用(financing expenses) ?}||?2=P
拨定留存收益(appropriated retained earnings) Re%[t9F&
标准成本法(standard costing) vr!J3H f
变动成本法(variable costing) [f6uwp
比例履行法 5'lVh/
包装物 S"A
l[{
版权(copyrights) h\RX/C!+
高级会计 pjl%Jm
期货交易市场(market of futures transaction) 2 a<\4w'
期货交易(futures transaction) _sjS'*]
举债经营融资租赁(leveraged lease) uL'f8Pqg
金融工具(financial instruments) nx9PNl@?V
企业集团(business qroup) :\TMm>%q
年度报告(annual report) n
`j._G
内部往来(transactions between home office and branches) ;w{<1NH2+.
合伙企业(partnership enterprise) wcHk]mLM
合并资产负债表(consolidated balance sheet) *k$[/{S1-
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) hW7u#PY
合并现金流量表(consolidated statement of cash flow) $+gQnI3w
合并价差(cost-book value differentials) Pz]WT1J0
合并会计报表(consolidated financial statements) Q @}$b(b
购买法(purchase methed) 8&QST!JGSX
企业整体价值(the value of an enterprise as a whole) NW|B|kc
权益结合法(pooling of interest method) u ExLj6
期内所得税分摊(intraperiod tax allocation)(美) Q
G)s
期末存货的未实现损益(unrealized profit in ending inventory) 1-RY5R}VR
公司间的长期资产业务(intercompany transactions in long-term assets) _S!^=9bJ
名义货币保全(maintaining capital in units of money) , c.^"5