偿债基金(sinking fund) [+z*&~'
长期应付款(long-term payables) LSW1,}/B
长期投资(long-term investments) R[{s\
长期借款(long-term loans) #ybtjsu'"U
长期负债(long-term liability of long-term debt) j3)fmlA
财务费用(financing expenses) \1cJ?/$_Of
拨定留存收益(appropriated retained earnings) o2r)K AA
标准成本法(standard costing) MPF;P&6
变动成本法(variable costing) ^Yu%JCN8g
比例履行法 3v7*@(y
包装物 Cz]NSG 5
版权(copyrights) KiO1l{.s8n
高级会计 t&L+]I'P3
期货交易市场(market of futures transaction) 9#ZR0t.cY
期货交易(futures transaction) m
Qy!*0y
举债经营融资租赁(leveraged lease) YQ#o3sjs
金融工具(financial instruments) R3ru<u>k&
企业集团(business qroup) $l<(*,,l
年度报告(annual report) cR"?EQ] `N
内部往来(transactions between home office and branches) l8Ks{(wh
合伙企业(partnership enterprise) jj8h>"d
合并资产负债表(consolidated balance sheet) E4dN,^_ F!
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) IW-lC{hK
合并现金流量表(consolidated statement of cash flow) pv9Z-WCix$
合并价差(cost-book value differentials) 13KfI
合并会计报表(consolidated financial statements) ";$rcg"%X
购买法(purchase methed) ^YwTO/Q|
企业整体价值(the value of an enterprise as a whole) <u%&@G$F>
权益结合法(pooling of interest method) BA t0YE`-,
期内所得税分摊(intraperiod tax allocation)(美) f hS4Gb_
期末存货的未实现损益(unrealized profit in ending inventory) -OPJB:7Z
公司间的长期资产业务(intercompany transactions in long-term assets)
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\V64
名义货币保全(maintaining capital in units of money) u?+i5=N9{