偿债基金(sinking fund) te<lCD6
长期应付款(long-term payables) obRYU|T
长期投资(long-term investments) 0`=>/Wr39
长期借款(long-term loans) PN(P$6
长期负债(long-term liability of long-term debt) 84X/=l-c=
财务费用(financing expenses) uT\|
jv,
拨定留存收益(appropriated retained earnings) \vKKq/f
标准成本法(standard costing) |(evDS5
变动成本法(variable costing) ?QbxC,& i
比例履行法 2kXa
包装物 k Q
Sx65
版权(copyrights) Z?@oe-mz
高级会计 w$`[C+L
期货交易市场(market of futures transaction) CyHaFUbZ
期货交易(futures transaction) )qq5WShMJ
举债经营融资租赁(leveraged lease) 9/yE\p.
金融工具(financial instruments) yJ0q)x sS
企业集团(business qroup) &/\Q 6$a
年度报告(annual report) Kw/7X[|'G
内部往来(transactions between home office and branches) {S$]I)tV
合伙企业(partnership enterprise) j0X Jf<
合并资产负债表(consolidated balance sheet) X
~o6Xkg
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) N4L#$\M
合并现金流量表(consolidated statement of cash flow) ru>c\X^|
合并价差(cost-book value differentials) A.8[FkiNmD
合并会计报表(consolidated financial statements) l`mNOQ@}'
购买法(purchase methed) *vqr+jr9
企业整体价值(the value of an enterprise as a whole) l(B(gPvU
权益结合法(pooling of interest method) ]b+Nsr~
期内所得税分摊(intraperiod tax allocation)(美) =Z(_lLNmh
期末存货的未实现损益(unrealized profit in ending inventory) 'xG:v)(
公司间的长期资产业务(intercompany transactions in long-term assets) || }'
名义货币保全(maintaining capital in units of money) z P`&X:8