重置成本(replacement cost) q]>m#yk
转租赁(subleases) @#= ail
准改组(quasi-reorbganization)(美) wc.T;(
资本保全(capital maintenance) :Mq-4U.e
资本化价值(capitalized value) P]b *hC
资本因素(capital factor) -^+!:0';
资产负债法(asset/libility method) ?cdjQ@j~h
存货转让价格(inventory transfer price) ri?>@i-9=
创立合并(consolidation)
re;^,
出租人会计(accounting for leases-lessor) {3{cU#\QA
持有(产)损益(holding gains losses) i`)h~V|G
持仓盈亏(opsition gain and loss) ?YTngI
a
承租人会计(accounting for leases-leasee) Zn]njf1x
成本回收法(cost recovery method) S LSbEm
纵向合并(Vertical integration) 2AK]x`GY
综合变动(general change) mFdj+ &2\
子公司权益变动(change in ownership of a subsidiary) pk,]yi,ZF
子公司(subsidiary company) Hp!c\z;
资源税(resources tax) Y4.t :Uzr
成本法(cost method) q" aUA_}\
财产信托会计(fiduciary accounting)(美) h<8.0
财产税(property tax) ++)3*+N+
部分分摊法(partial allocation) quEP"
不合并子公司(unconsolidated subsidiaries) /degBL+
最低退休金负债(minimum liability)(美) rbw5.NU
租赁(leases) gZLzE*NZ
租金(rents) p^uX{!
企业会计 ~$\9T.tre2
企业财务(business finance) [^4)3cj7}
期权市场(option market) sS5: 5i
期货市场(future market) $xl>YYEBMH
可转让定期存单市场(negotiable CDmarket) !QTfQ69Y0
货币市场(money market) wQV[ZfU^h
黄金市场(gold market)