重置成本(replacement cost) (q|EC;
转租赁(subleases) q&y9(ZvI
准改组(quasi-reorbganization)(美) ?t{ 2y1
资本保全(capital maintenance) ~5xs$ub
资本化价值(capitalized value) W2CQk
资本因素(capital factor) 5 Y|(i1
资产负债法(asset/libility method) "VfV;)]|w
存货转让价格(inventory transfer price) J91O$szA
创立合并(consolidation) `=B0NC.3
出租人会计(accounting for leases-lessor) z#|#Cq`VG
持有(产)损益(holding gains losses) IxxA8[^V
持仓盈亏(opsition gain and loss) K#LG7faj
承租人会计(accounting for leases-leasee) e[8A
dE
成本回收法(cost recovery method) mI[$c"!BD
纵向合并(Vertical integration) H|K}m,g
综合变动(general change) FlP
Pz
子公司权益变动(change in ownership of a subsidiary) oF(<}0Z
子公司(subsidiary company)
E+.%9EKU
资源税(resources tax) 1Z+\>~8
成本法(cost method) ]mW)T0_
财产信托会计(fiduciary accounting)(美) ?R;K`f9<
财产税(property tax) > 10pk
部分分摊法(partial allocation) ;J)8#|
不合并子公司(unconsolidated subsidiaries) 2'8$I}h
最低退休金负债(minimum liability)(美) "Y7
]
t:8
租赁(leases) Q6r!=yOEY
租金(rents) I}@m6D|\
企业会计 o9Z!Z^
企业财务(business finance) `PY
>p!E
期权市场(option market) '[6o(~*
期货市场(future market) ).Ei:/*j
可转让定期存单市场(negotiable CDmarket) b[MdA|C%j
货币市场(money market) o5 fXe}pl@
黄金市场(gold market)