重置成本(replacement cost) Q2QY* A
转租赁(subleases) ;;#`#v
准改组(quasi-reorbganization)(美) *C2R`gpBI
资本保全(capital maintenance) N
`$!p9r
资本化价值(capitalized value) ZA820A>2!
资本因素(capital factor) Apfnx7Fv
资产负债法(asset/libility method) K{=PQ XSU
存货转让价格(inventory transfer price) 75NRCXh.
创立合并(consolidation) 2?DRLF]
出租人会计(accounting for leases-lessor) OH'ea5xq
持有(产)损益(holding gains losses) E=w3=\JP
持仓盈亏(opsition gain and loss) Ed-M7#wY
承租人会计(accounting for leases-leasee) /nQ`&q
成本回收法(cost recovery method) h"W8N+e\
纵向合并(Vertical integration) w/m:{c Hk
综合变动(general change) eUBrzoCO
子公司权益变动(change in ownership of a subsidiary) =.Tv)/ea
子公司(subsidiary company) n7! H:{L
资源税(resources tax) XKU=oI0\j
成本法(cost method) N#k61x
财产信托会计(fiduciary accounting)(美) A)NkT`<)
财产税(property tax) NNkP\oh\
部分分摊法(partial allocation) `u_Qa
不合并子公司(unconsolidated subsidiaries) 0. ;}]v
最低退休金负债(minimum liability)(美) ~Xv=9@,h
租赁(leases) bS!\#f%9"
租金(rents) zP) ~a
企业会计 U[\Vj_?(I
企业财务(business finance) h~}.G{"
期权市场(option market) "484n/D
期货市场(future market) N4!<Xj
可转让定期存单市场(negotiable CDmarket) E"PcrWB&
货币市场(money market) Lx[
,Z,kD
黄金市场(gold market)