偿债基金(sinking fund) V+O0k: o
长期应付款(long-term payables) _7lt(f[
S
长期投资(long-term investments) LgP> u?]n
长期借款(long-term loans) =6cyE
长期负债(long-term liability of long-term debt) uw Kh
财务费用(financing expenses) P>*Fj4Z~
拨定留存收益(appropriated retained earnings) R2}kz.
标准成本法(standard costing) ]<27Sw&yaG
变动成本法(variable costing) 4>4V-m\
比例履行法 W/ g|{t[
包装物 tYs8)\{
版权(copyrights) t_dcV%=
高级会计 Z+Yeg
期货交易市场(market of futures transaction)
*.,"N}
期货交易(futures transaction) x37/cu
举债经营融资租赁(leveraged lease) o'C~~Vg).
金融工具(financial instruments) {y,nFxLq
企业集团(business qroup) [ rQMD^:M$
年度报告(annual report) XC|*A$x,
内部往来(transactions between home office and branches) Dv<wge`
合伙企业(partnership enterprise) =X%!YZk p
合并资产负债表(consolidated balance sheet) HLjvKE=W
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) /8xH$n&xoC
合并现金流量表(consolidated statement of cash flow) <7=&DpjI7F
合并价差(cost-book value differentials) (VgNb&Yo9
合并会计报表(consolidated financial statements) QVIcb;&:}
购买法(purchase methed) Wrmgu}q
企业整体价值(the value of an enterprise as a whole) UTZ776`S&X
权益结合法(pooling of interest method) sYGR-:K
期内所得税分摊(intraperiod tax allocation)(美) ,{k<JA{
期末存货的未实现损益(unrealized profit in ending inventory) 8h2D+1,PZC
公司间的长期资产业务(intercompany transactions in long-term assets) m_a^RB(
名义货币保全(maintaining capital in units of money) i<%m Iq1L