偿债基金(sinking fund)
P,7beHjf
长期应付款(long-term payables) %Pk@`t (3
长期投资(long-term investments) nb(Od,L
长期借款(long-term loans) OZno 3H
n
长期负债(long-term liability of long-term debt) <X]dR
6FT
财务费用(financing expenses) U
zMIm
拨定留存收益(appropriated retained earnings) 8o,"G}Hjk
标准成本法(standard costing) =Ka :i>
变动成本法(variable costing) 9j$ J}=y
比例履行法 / KxZ+Ww>v
包装物 !p3vnOX6
版权(copyrights) BtKbX)R$J
高级会计 {Pe+d3Eoo
期货交易市场(market of futures transaction) b+THn'2
期货交易(futures transaction)
-to 3I
举债经营融资租赁(leveraged lease) h5@JS1cY
金融工具(financial instruments) &MGM9
zm-]
企业集团(business qroup) d0-T\\U
年度报告(annual report) =T|m#*{.L
内部往来(transactions between home office and branches) 0zXF{5Up
合伙企业(partnership enterprise) s@|TQ9e |j
合并资产负债表(consolidated balance sheet) EV N:3
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) .Yxf0y?uv
合并现金流量表(consolidated statement of cash flow) B@,#,-=
合并价差(cost-book value differentials) oY7 eVu z
合并会计报表(consolidated financial statements) >('Z9<|r
:
购买法(purchase methed) NV9H"fI
企业整体价值(the value of an enterprise as a whole) \yY2 mr
权益结合法(pooling of interest method) .q9i10C
期内所得税分摊(intraperiod tax allocation)(美) vkW]?::Cfd
期末存货的未实现损益(unrealized profit in ending inventory) r~T3Ieb
公司间的长期资产业务(intercompany transactions in long-term assets) ]D|Hq4ug
名义货币保全(maintaining capital in units of money) RU,!F99'1