偿债基金(sinking fund) #~bU}[
{
长期应付款(long-term payables) M iP[UCh
长期投资(long-term investments) SQO>}#qm
长期借款(long-term loans) LY@1@O2@
长期负债(long-term liability of long-term debt) |'V<>v.v
财务费用(financing expenses) wQo6!H"K
拨定留存收益(appropriated retained earnings) -Z`( ?
k
标准成本法(standard costing) x'E'jh%
变动成本法(variable costing) ?6gDbE%
比例履行法 A%NK0j$;}
包装物 2 pM
版权(copyrights) ?V&Ld$db
高级会计 o1 hdO
期货交易市场(market of futures transaction) <r_P?
lZW
期货交易(futures transaction) ,$MWk(S
举债经营融资租赁(leveraged lease) xh+
AZ3
金融工具(financial instruments) 8!`7-
企业集团(business qroup) Vze!/ED
年度报告(annual report) )#b}qc#`
内部往来(transactions between home office and branches) m6~ sKJV
合伙企业(partnership enterprise) Z`-)1!
合并资产负债表(consolidated balance sheet) Sah<sb=
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) n}AR/3}
合并现金流量表(consolidated statement of cash flow) Q{H!s_6iyv
合并价差(cost-book value differentials) OBKC$e6I
合并会计报表(consolidated financial statements) bl:a&<F
购买法(purchase methed) <'>d0:>N
企业整体价值(the value of an enterprise as a whole) -)y> c
权益结合法(pooling of interest method) O Ey:#9<'
期内所得税分摊(intraperiod tax allocation)(美) )[y!m9Vn
期末存货的未实现损益(unrealized profit in ending inventory) WryW3];0OR
公司间的长期资产业务(intercompany transactions in long-term assets) dyQ<UT
名义货币保全(maintaining capital in units of money) |!4BWt