重置成本(replacement cost) \>jK\j
转租赁(subleases) )fCl <KG*
准改组(quasi-reorbganization)(美) LFh(.
}
资本保全(capital maintenance) iAXx`>}m
资本化价值(capitalized value) !0zM@p
资本因素(capital factor) 4NbC V)Dm
资产负债法(asset/libility method) Y3-15:-
存货转让价格(inventory transfer price) %`gqV9a
创立合并(consolidation) 8@Y@5)Oc
出租人会计(accounting for leases-lessor) V#sANi?mpo
持有(产)损益(holding gains losses) -pLb%f0?
持仓盈亏(opsition gain and loss) zM)o^Fn2
承租人会计(accounting for leases-leasee) 5F0sfX
成本回收法(cost recovery method) K,^b=_]
纵向合并(Vertical integration) ,,,5pCi\
综合变动(general change) _39b8s{
子公司权益变动(change in ownership of a subsidiary) 6%fU}si
,
子公司(subsidiary company) i44KTC"sB
资源税(resources tax) 47t^{WrT
成本法(cost method) "w|GIjE+
财产信托会计(fiduciary accounting)(美) r2H]n.MT
财产税(property tax) eQYW>z'%,
部分分摊法(partial allocation) 6%:'2;xM
不合并子公司(unconsolidated subsidiaries) f#5mX&j
最低退休金负债(minimum liability)(美) \WZ00Y,*
租赁(leases) &uk?1Z#j
租金(rents) sy]1Ba%
企业会计 lYq
R6^
企业财务(business finance) BeplS
期权市场(option market) `cVG_=2
期货市场(future market) 9BHl2<&V
可转让定期存单市场(negotiable CDmarket) \7Zk[)!FL
货币市场(money market) ^yBx.GrQc
黄金市场(gold market)