偿债基金(sinking fund) y\9#"=+
长期应付款(long-term payables) ^mut-@ N9
长期投资(long-term investments) )RWY("SUy1
长期借款(long-term loans) y34 <B)Wy
长期负债(long-term liability of long-term debt)
w%oa={x
财务费用(financing expenses) 8h=K S
拨定留存收益(appropriated retained earnings) A^|~>9
标准成本法(standard costing) $&jVEMia
变动成本法(variable costing) qjg Z
比例履行法 #op0|:/N
包装物
tQ.H/;
版权(copyrights) XrXW6s;Z
高级会计 z63y8
期货交易市场(market of futures transaction) Da)_O JYE
期货交易(futures transaction) Uu Zjf9}
举债经营融资租赁(leveraged lease) xNRMI!yv
金融工具(financial instruments) oykb8~u}}
企业集团(business qroup) h>Z`&
年度报告(annual report) w)R5@
@C*
内部往来(transactions between home office and branches) w xaMdA
合伙企业(partnership enterprise) "F
Etl(
合并资产负债表(consolidated balance sheet) [{>1wJ Pdj
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) .jbxA2
合并现金流量表(consolidated statement of cash flow) ]{t!J^Xn
合并价差(cost-book value differentials) :+?rnb)N
合并会计报表(consolidated financial statements) `Hu2a]e9
购买法(purchase methed) >$a;+v
企业整体价值(the value of an enterprise as a whole) ~g@}A
权益结合法(pooling of interest method) h
d
mKD0
期内所得税分摊(intraperiod tax allocation)(美) _ib
@<%
期末存货的未实现损益(unrealized profit in ending inventory) "kVzN22
公司间的长期资产业务(intercompany transactions in long-term assets) |v1*
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名义货币保全(maintaining capital in units of money) 6y^GMlsI