偿债基金(sinking fund) zP&q7 t;>
长期应付款(long-term payables) um[!
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长期投资(long-term investments) (]XbP
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长期借款(long-term loans) +zsZNJ(U
长期负债(long-term liability of long-term debt) IA2GUnUhu
财务费用(financing expenses) 7]s%rya
拨定留存收益(appropriated retained earnings) \?&Au
标准成本法(standard costing) *NlpotW,f
变动成本法(variable costing) AW/wI6[T
比例履行法 Qci$YTwl>
包装物 .=XD)>$
版权(copyrights) hiwIWd:H
高级会计 @KA1"Wb_
期货交易市场(market of futures transaction) %2D17*eK
期货交易(futures transaction) `hzrfum4
举债经营融资租赁(leveraged lease) 4LsHs
金融工具(financial instruments) qo_]ZKL44
企业集团(business qroup) *,lh:
年度报告(annual report) q}wj}t#
内部往来(transactions between home office and branches) Hbk&6kS
合伙企业(partnership enterprise) "OL~ul5
合并资产负债表(consolidated balance sheet) J &{xP8uq_
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) Pz@/|&]
合并现金流量表(consolidated statement of cash flow) K%gP5>y*9>
合并价差(cost-book value differentials) @Tr&`Hi
合并会计报表(consolidated financial statements) 7F(5)Utt
购买法(purchase methed) (ua q<Cvg
企业整体价值(the value of an enterprise as a whole) hH`Jb77L
权益结合法(pooling of interest method) o@/xPo|
期内所得税分摊(intraperiod tax allocation)(美) Jq
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期末存货的未实现损益(unrealized profit in ending inventory) w^{!U
公司间的长期资产业务(intercompany transactions in long-term assets) .GCR!V
名义货币保全(maintaining capital in units of money) O-
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