长期应付款(long-term payables) oq!\100
长期投资(long-term investments) :(m, 06K
长期借款(long-term loans)
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长期负债(long-term liability of long-term debt) S Z/yijf
财务费用(financing expenses) 3HYdb|y
拨定留存收益(appropriated retained earnings) 'q |"+;
标准成本法(standard costing) jQ%1lQ#R)
变动成本法(variable costing) -Fn
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比例履行法 &y=OZ
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包装物 26nwUNak
版权(copyrights) Y9<[n)>+
高级会计 3C%|src
期货交易市场(market of futures transaction) R.HvqO
期货交易(futures transaction) p#]9^oA
举债经营融资租赁(leveraged lease) r,0D I
金融工具(financial instruments) 24? _k]Y
企业集团(business qroup) ]GY8f3~|{
年度报告(annual report) 7 =}tJ
内部往来(transactions between home office and branches) .d^8?vo
合伙企业(partnership enterprise) F9K`N8wlu
合并资产负债表(consolidated balance sheet) Y,Z$U| U
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) wzd(=*N
合并现金流量表(consolidated statement of cash flow) 0|tyKP|J
合并价差(cost-book value differentials) 5CN=a2&
合并会计报表(consolidated financial statements) :.XlAQR~b
购买法(purchase methed) &&P9T/Zks
企业整体价值(the value of an enterprise as a whole) A>upT'
权益结合法(pooling of interest method) 8w:mL^6x
期内所得税分摊(intraperiod tax allocation)(美) tugIOA
期末存货的未实现损益(unrealized profit in ending inventory) vnQFq
公司间的长期资产业务(intercompany transactions in long-term assets) ;7?oJH;
名义货币保全(maintaining capital in units of money) SH =S>
基金论(the fund theory) JvW7h(u7g
功能性货币(functional currency