重置成本(replacement cost) sX3qrRY
转租赁(subleases) ;O{bF8U
准改组(quasi-reorbganization)(美) /` nkz
资本保全(capital maintenance) -Lb7=98
资本化价值(capitalized value) j(K)CHH
资本因素(capital factor) &
BY\h:
资产负债法(asset/libility method) P>_9>k@;Q
存货转让价格(inventory transfer price) 26 1? 8&c
创立合并(consolidation) "M\rO!f:
出租人会计(accounting for leases-lessor) ;cPPx`0$9
持有(产)损益(holding gains losses) x2r
.4
持仓盈亏(opsition gain and loss) HvKdV`bz
承租人会计(accounting for leases-leasee) t.VVE:A^%
成本回收法(cost recovery method) 3hje
纵向合并(Vertical integration) B9KBq$e
综合变动(general change) ;(;~yB|NZ5
子公司权益变动(change in ownership of a subsidiary) G-K{
子公司(subsidiary company) U /~uu
资源税(resources tax) !_~/Y/M
成本法(cost method) 3^-R_
财产信托会计(fiduciary accounting)(美) }[drR(]`dO
财产税(property tax) %6Vb1?x
部分分摊法(partial allocation) a\oz-`ESa
不合并子公司(unconsolidated subsidiaries) aJF/y3
最低退休金负债(minimum liability)(美) ~x+'-2A46
租赁(leases) v6[VdWOx5
租金(rents) /"m#mhL
企业会计 RP[`\
企业财务(business finance) }bdoJ5
期权市场(option market) >&R@L KP
期货市场(future market) "!7Hu7
可转让定期存单市场(negotiable CDmarket) 6gO(
8
货币市场(money market) m']$)Iqw
黄金市场(gold market)