重置成本(replacement cost) YG8>czC
转租赁(subleases) ]q6;#EUr?
准改组(quasi-reorbganization)(美) HF
q m6|
资本保全(capital maintenance) )LdyC`S\c
资本化价值(capitalized value) /l{&iLz[
资本因素(capital factor) vAX|hwn;
资产负债法(asset/libility method) 9W8]8sUeG
存货转让价格(inventory transfer price) PC qZNBN
创立合并(consolidation) N |1>ooU[
出租人会计(accounting for leases-lessor) p2N:;lXM
持有(产)损益(holding gains losses) r)T:7zy
持仓盈亏(opsition gain and loss) HBY.DCN
[Z
承租人会计(accounting for leases-leasee) IJJ%$%F/
成本回收法(cost recovery method) f"(X(1F
纵向合并(Vertical integration) *#TYqCc+g
综合变动(general change) 'oN\hy($,h
子公司权益变动(change in ownership of a subsidiary) !gLk
J)
子公司(subsidiary company) 8k^|G
资源税(resources tax) ~h"/Tce
成本法(cost method) 4Td{;Y="yF
财产信托会计(fiduciary accounting)(美) ^0#;YOk
财产税(property tax) :=9] c17=
部分分摊法(partial allocation) \V>?Do 7
不合并子公司(unconsolidated subsidiaries) !J=sk4T
最低退休金负债(minimum liability)(美) c,Euv>*`
租赁(leases) 7
t?*
租金(rents) ;r/;m\V
企业会计
)?2
e
企业财务(business finance) unJ R=~E
期权市场(option market) S2>c
#BQ
期货市场(future market) `y+-H|%?
可转让定期存单市场(negotiable CDmarket) 2..,Sk
货币市场(money market) $o +5/c?|
黄金市场(gold market)