【正文】 corporate bond floatation wages payable paidin capital surplus reserves Management Fee／Management Fees dividend negative goodwill recognition of expense temporary investment Shortterm Borrowing deferred charges Lowvalue consumption goods/Low value consumbles current operating concept of ine 舊effects of inventory errors 舊depreciation depreciation method depreciation rate payment straightline 舊舊patents housing fund replacement costing 舊舊knowhow franchises capital reserves 舊natural resources inventory 舊sinking fund longterm payables longterm investments longterm liability of longterm debt financing expenses appropriated retained earnings standard costing variable costing Wrappage copyrights 高級(jí)會(huì)計(jì) 高級(jí)會(huì)計(jì) 會(huì)計(jì)術(shù)語(yǔ)名稱英文名稱 independent director Market Value Added,MVA Investment Center Profit Center Discretionary Expense Centers revenue center preacquisition ine cash distribution plan safe payments schedule market of futures transaction futures transaction leveraged lease financial instruments business qroup annual report transactions between home office and branches partnership enterprise consolidated balance sheet (美)accounting for ine taxes of consolidated entities consolidated statement of cash flow costbook value differentials consolidated financial statements purchase methed the value of an enterprise as a whole pooling of interest method (美)intraperiod tax allocation unrealized profit in ending inventory interpany transactions in longterm assets maintaining capital in units of money the fund theory （美）functional currency exchange gains or losses consolidated statement of changes in financial poition translation gains or losses （美）Leveraged buyouts,簡(jiǎn)稱LBC change in ownership percentage held by parent （美）reciprocal allocation approach monetary items partnership liquidation acquisition of majority interest tariff units of nominal currency recording currency operating lease current/noncurrent method economic ine trustee accounting bined financial statements equity method home officebranch expense allocation monetary/no monetary interest rate futrues transaction simple equity method exchange rate parent pany bonus procedure （美）treasury stock approach service factor actuaries’report prehensive allocation expenses related to binations indirect quotation buying rate futrues contract conglomeration holding pany stock index futrues crosswise sale fixed rate tax effect method recording rate horizontal integration preacquisition dividends net realizable accounting for business bination offset gain and loss selling rate financial futures transaction accounting ine consolidated ine statement fair value options indirect holding twotransaction opinion bankrupcy liquidation business bination the enterprise theory consignment equity theory financing lease futrues for modity goodwill procedure maintaining capital in terms of productive capacity premium minority interest ine minority stockholder’s interest listed pany statment the residual equity theory temporal method entity theory the entity theory （美）trustee specific change ine tax accounting interqeriod tax allocation tax accounting saleleaseback personal ine tax （美）personal financial statements （美）reorganization plan reorganization plex equity method associated pany dividend floating rate accounting for branch constructive gains and losses on bonds constructive retirement spculation discount specific price index branch installment sales installment liquidation segmental reporting real estate revenue cost of real setate multiply exchange rate net investment in foreign entities units of measurement deffered method contemporary theory singal method pension plan （美）accounting for pension plan （美）pension benefit obligations （美）net periodic pension cost （美）pension plan assets accoung for circulatin tax （美）assignment of