偿债基金(sinking fund) id^sr
Mw
长期应付款(long-term payables) +nL+N
长期投资(long-term investments) cXnKCzSxZq
长期借款(long-term loans) w Q+8\ s=
长期负债(long-term liability of long-term debt) (=4W-z7
财务费用(financing expenses) @+LfQY
拨定留存收益(appropriated retained earnings) )IL
#>2n?
标准成本法(standard costing) ememce,Np
变动成本法(variable costing) =1p8i
比例履行法 52_#
包装物 MZ>6o5K|
版权(copyrights) lrWQOYf2
高级会计 ;CHi\+` 5
期货交易市场(market of futures transaction) I$t3qd{H&
期货交易(futures transaction) #A7jyg":
举债经营融资租赁(leveraged lease) o%E;3l
金融工具(financial instruments) V 9wI\0
企业集团(business qroup) nH|,T%
年度报告(annual report) 69K{+|
内部往来(transactions between home office and branches) ao" %WX
合伙企业(partnership enterprise) iRV~Il#~!
合并资产负债表(consolidated balance sheet) V'Kgdj
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) `d]IX^;
合并现金流量表(consolidated statement of cash flow) |R
kcDrB~
合并价差(cost-book value differentials) }x0- V8
合并会计报表(consolidated financial statements) oR1^/e
购买法(purchase methed) Ycr3HLJy
企业整体价值(the value of an enterprise as a whole) d[ >`")2)
权益结合法(pooling of interest method) nlYR-.
期内所得税分摊(intraperiod tax allocation)(美) !$;a[Te
期末存货的未实现损益(unrealized profit in ending inventory) }A=y=+4j
公司间的长期资产业务(intercompany transactions in long-term assets) <*!i$(gn
名义货币保全(maintaining capital in units of money) )d\j I