长期应付款(long-term payables) iR4,$Nn>
长期投资(long-term investments) 5Dh&ez`oR'
长期借款(long-term loans) mhHm#
长期负债(long-term liability of long-term debt) )I0g&e^Tzy
财务费用(financing expenses) fSb
@7L
拨定留存收益(appropriated retained earnings) WY ^K7U
标准成本法(standard costing) 'rcsK
变动成本法(variable costing) GQc%OQc\
比例履行法 W0C$*oe!_i
包装物 7C6BZ$(
版权(copyrights) C J}4V!;|
高级会计 f<xt3
期货交易市场(market of futures transaction) G#=b6DB
期货交易(futures transaction) :d/:Ga5v!
举债经营融资租赁(leveraged lease) epm8N /
金融工具(financial instruments) ,hcBiL/
企业集团(business qroup) ZBh@%A
年度报告(annual report) rBL_]\$7}
内部往来(transactions between home office and branches) tZ6v@W
合伙企业(partnership enterprise) VE+
p&0
合并资产负债表(consolidated balance sheet) ^<H#dkECG
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美)
lVKF^-i
合并现金流量表(consolidated statement of cash flow) boHm1hPKS
合并价差(cost-book value differentials) s!zr>N"
合并会计报表(consolidated financial statements) Vt 5XC~jK
购买法(purchase methed) jl|X$w
企业整体价值(the value of an enterprise as a whole) #
v/aI*Rl
权益结合法(pooling of interest method) -1Ki7|0,
期内所得税分摊(intraperiod tax allocation)(美) I5AjEp
期末存货的未实现损益(unrealized profit in ending inventory) A 5\"e^>
公司间的长期资产业务(intercompany transactions in long-term assets) FV<^q|K/(]
名义货币保全(maintaining capital in units of money) |@uhq>&
基金论(the fund theory) [_z2z6
功能性货币(functional currency