偿债基金(sinking fund) 1W*%}!&Gm
长期应付款(long-term payables) 0/z=G!z\
长期投资(long-term investments) M*li;
长期借款(long-term loans) nQbF~
长期负债(long-term liability of long-term debt) EX zA(igS
财务费用(financing expenses) nW#UBtZ
拨定留存收益(appropriated retained earnings) M#ED49Dh>
标准成本法(standard costing) /o%J /|
变动成本法(variable costing) 4JV/Ci5
比例履行法 qYjR
包装物 CEbZj
z|
版权(copyrights) >.'rN>B+
高级会计 hr9rI
期货交易市场(market of futures transaction) Xo^P=uf%
期货交易(futures transaction) 2GB)K?1M
举债经营融资租赁(leveraged lease) `P/7Mf
金融工具(financial instruments) a^
wGc+
企业集团(business qroup) B.
'&[A
年度报告(annual report) =LLix .
>
内部往来(transactions between home office and branches) #( G>J4E,
合伙企业(partnership enterprise) YB?yi( "yL
合并资产负债表(consolidated balance sheet) n~
`1KC4
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) y*ux7KO
合并现金流量表(consolidated statement of cash flow) 6jS:_[p
合并价差(cost-book value differentials) e\o>(is
合并会计报表(consolidated financial statements) 4I&e_b< 30
购买法(purchase methed) nKxu8YAJe
企业整体价值(the value of an enterprise as a whole)
pHO,][VZ
权益结合法(pooling of interest method) J4Yu|E<&
期内所得税分摊(intraperiod tax allocation)(美) 0i%r+_E_
期末存货的未实现损益(unrealized profit in ending inventory) jNjm}8`t
公司间的长期资产业务(intercompany transactions in long-term assets) woI.1e5
名义货币保全(maintaining capital in units of money) V+04X"