注會考試英文測試詞匯整理(十三)

字號:

兩筆交易觀(two-transaction opinion)
    破產(chǎn)清算(bankrupcy liquidation)
    企業(yè)合并(business combination)
    企業(yè)論(the enterprise theory)
    商品寄銷(consignment)
    個人所得稅(personal income tax)
    個人財務(wù)報表(personal financial state-ments)(美)
    改組計劃(reorganization plan)(美)
    改組(reorganization)
    復(fù)雜權(quán)益法(complex equity method)
    附屬公司(associated company)
    負權(quán)人償金(dividend)
    浮動匯率(floating rate)
    分支機構(gòu)會計(accounting for branch)
    推定贖回損益(constructive gains and losses on bonds)
    推定贖回(constructive retirement)
    投機(spculation)
    貼水(discount)
    特定物價指數(shù)(specific price index)
    分支機構(gòu)(branch)
    分期收款銷貨(installment sales)
    分次清算(installment liquidation)
    分部報告(segmental reporting)
    房地產(chǎn)收入(real estate revenue)
    房地產(chǎn)成本(cost of real setate)
    房地產(chǎn)(real estate)
    多種匯率法(multiply exchange rate)
    對境外實體的凈投資(net investment in foreign entities)
    訂量單位:(units of measurement)
    遞延法(deffered method)
    當代理論(contemporary theory)
    單一匯率法(singal method)
    退休金(pension plan)
    退休金會計(accounting for pension plan)(美)