偿债基金(sinking fund) e!k1GTH^
长期应付款(long-term payables) a|S6r-_;s
长期投资(long-term investments) VZF;
长期借款(long-term loans) )}w2'(!X8
长期负债(long-term liability of long-term debt) n<q1itjD
财务费用(financing expenses) 4:wVT
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拨定留存收益(appropriated retained earnings) f3PDLQA
标准成本法(standard costing) 89n\$7Ff9
变动成本法(variable costing) R `K1L!`3
比例履行法 x9\z^GU%H
包装物 Jj%"
版权(copyrights) k6eh$*!
高级会计 r c
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期货交易市场(market of futures transaction) -J &y]'
期货交易(futures transaction) iepolO=
举债经营融资租赁(leveraged lease) &FrUj>i
金融工具(financial instruments) b:B+x6M
企业集团(business qroup) 0MpZdJ
年度报告(annual report) a=_+8RyVQ
内部往来(transactions between home office and branches) (:er~Y}
合伙企业(partnership enterprise) '_ZiZ4O
合并资产负债表(consolidated balance sheet) +%Z#!1u
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) yK+1C68A
合并现金流量表(consolidated statement of cash flow) !#&`1cYX
合并价差(cost-book value differentials) ^5E:hW[*
合并会计报表(consolidated financial statements) JsP<etX
购买法(purchase methed) iy!SqC
企业整体价值(the value of an enterprise as a whole) s#cb wDT
权益结合法(pooling of interest method) 'Nkd *
期内所得税分摊(intraperiod tax allocation)(美) m3#rU%Wj
期末存货的未实现损益(unrealized profit in ending inventory) +-X
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公司间的长期资产业务(intercompany transactions in long-term assets) R<djW5 ()f
名义货币保全(maintaining capital in units of money) ^=Dz)95c