· 期内所得税分摊（intraperiod tax allocation）（美） (2007-8-28 15:00:32)
· 权益结合法（pooling of interest method） (2007-8-28 15:00:29)
· 企业整体价值（the value of an enterprise as a whole） (2007-8-28 15:00:28)
· 购买法（purchase methed） (2007-8-28 15:00:28)
· 合并会计报表（consolidated financial statements） (2007-8-28 15:00:28)

· 合并价差（cost-book value differentials） (2007-8-28 15:00:28)
· 合并现金流量表（consolidated statement of cash flow） (2007-8-28 15:00:25)
· 合并主体的所得税会计（accounting for income taxes of consolidated entities）（美） (2007-8-28 15:00:25)
· 合并资产负债表（consolidated balance sheet） (2007-8-28 15:00:24)
· 合伙企业（partnership enterprise） (2007-8-28 15:00:24)

· 内部往来（transactions between home office and branches） (2007-8-28 15:00:24)
· 年度报告（annual report） (2007-8-28 15:00:21)
· 企业集团（business qroup） (2007-8-28 15:00:21)
· 金融工具（financial instruments） (2007-8-28 15:00:21)
· 举债经营融资租赁（leveraged lease） (2007-8-28 15:00:21)

· 期货交易（futures transaction） (2007-8-28 15:00:20)
· 期货交易市场（market of futures transaction） (2007-8-28 15:00:17)
· 合并每股收益（consolidated EPS） (2007-8-28 15:00:17)
· 安全付款表（safe payments schedule） (2007-8-28 15:00:17)
· 现金分配计划（cash distribution plan） (2007-8-28 15:00:17)