偿债基金(sinking fund) m
K@a7fF?
长期应付款(long-term payables) w_
po47S4
长期投资(long-term investments) |;B
'C#
长期借款(long-term loans) tHo0q<.oX
长期负债(long-term liability of long-term debt) G
]mX+?
财务费用(financing expenses) 4ng*SE_
拨定留存收益(appropriated retained earnings) 4MOA}FZ~
标准成本法(standard costing) YJ{d\j
变动成本法(variable costing) pY9>z;qD
比例履行法 @tLoU%
包装物 V6ioQx=K#
版权(copyrights) xR,;^R|C
高级会计 6c>tA2G|8
期货交易市场(market of futures transaction)
4IYC;J2L
期货交易(futures transaction) 9N'um%J3%s
举债经营融资租赁(leveraged lease) {l7@<xZ??M
金融工具(financial instruments) S hM}w/4
企业集团(business qroup) &sx|sLw)
年度报告(annual report) fV.43E
内部往来(transactions between home office and branches) 9h6xl i
合伙企业(partnership enterprise) D{,B[5
合并资产负债表(consolidated balance sheet) Gr;~P*
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) r4xq%hy
合并现金流量表(consolidated statement of cash flow) uGQCW\!"4
合并价差(cost-book value differentials) N>Pufr
合并会计报表(consolidated financial statements) BVC{Zq6hi
购买法(purchase methed) VrokEK*qbY
企业整体价值(the value of an enterprise as a whole) NB&u^8b
权益结合法(pooling of interest method) u0J+Nj9
期内所得税分摊(intraperiod tax allocation)(美) yf=ek==
期末存货的未实现损益(unrealized profit in ending inventory) 2r~ Nh](
公司间的长期资产业务(intercompany transactions in long-term assets) G\H@lFh
名义货币保全(maintaining capital in units of money) ::vw1Es