长期应付款(long-term payables) 2$T~(tem
长期投资(long-term investments) oL VtP
长期借款(long-term loans) ^QYI`u` 4
长期负债(long-term liability of long-term debt) Ir0er~f+z
财务费用(financing expenses) _`D760q}
拨定留存收益(appropriated retained earnings) NA\,o;ka
标准成本法(standard costing) ?hfosBn&[
变动成本法(variable costing) W_iP/xL
比例履行法 (\WePOy&
包装物 Ch7eUTqA@
版权(copyrights) h[XGFz
高级会计 NiyAAw
期货交易市场(market of futures transaction) [FC%_R&&
期货交易(futures transaction) WZFV8'
举债经营融资租赁(leveraged lease) YVs{\1|'
金融工具(financial instruments) gO$!_!@LM
企业集团(business qroup) !w
C4ei`
年度报告(annual report) Y61E|:fV!
内部往来(transactions between home office and branches) uQ8]j .0
合伙企业(partnership enterprise) 8,['q~z
合并资产负债表(consolidated balance sheet) BA-n+WCWJ
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) &VQwuO
合并现金流量表(consolidated statement of cash flow) -nHc52,
合并价差(cost-book value differentials) qa%g'sB-b
合并会计报表(consolidated financial statements) 'i`;Frmg
购买法(purchase methed) ]+@b=J2b
企业整体价值(the value of an enterprise as a whole) /ox}l<ha
权益结合法(pooling of interest method) x&;{4F Nw
期内所得税分摊(intraperiod tax allocation)(美) bgEUG
期末存货的未实现损益(unrealized profit in ending inventory) pD &\Z~5T
公司间的长期资产业务(intercompany transactions in long-term assets) WcqYpPv
名义货币保全(maintaining capital in units of money) ~Q6ufTGhpM
基金论(the fund theory) hwC3['
功能性货币(functional currency