重置成本(replacement cost) "ov270:
转租赁(subleases) }G/!9Zq
准改组(quasi-reorbganization)(美) = Ed0vw
资本保全(capital maintenance) ;_X2E~i[
资本化价值(capitalized value) `!( IQ&
资本因素(capital factor) 0u) m9eg
资产负债法(asset/libility method) 5Z@0XI
存货转让价格(inventory transfer price) y5{Vx{V"Q
创立合并(consolidation) ]9$iUA%Ef
出租人会计(accounting for leases-lessor) U9"(
jl/o
持有(产)损益(holding gains losses) ]?G|:Kx$y%
持仓盈亏(opsition gain and loss) p>N8g
#G
承租人会计(accounting for leases-leasee) d/Sw.=vq
成本回收法(cost recovery method) x^zw1e,y
纵向合并(Vertical integration) QYg V[\&
综合变动(general change) :%-w/QwTR
子公司权益变动(change in ownership of a subsidiary) y{KYR)
子公司(subsidiary company) vf5q8/a
资源税(resources tax) 5,R4:y ?cK
成本法(cost method) X5pb9zRq
财产信托会计(fiduciary accounting)(美) 6H1;Hl
f
财产税(property tax) PrHoN2y5E
部分分摊法(partial allocation) j7BLMTF3v
不合并子公司(unconsolidated subsidiaries) 9OYyR
最低退休金负债(minimum liability)(美) \RqH"HqD
租赁(leases) a]/KJn/B(
租金(rents) t6uYFxE
企业会计 OO2uE ;( 3
企业财务(business finance) h% eGtd$n
期权市场(option market) ,!40\"A
期货市场(future market) M5
a&eO
可转让定期存单市场(negotiable CDmarket) GT7&>}FJ)
货币市场(money market) VOJ/I Dl 4
黄金市场(gold market)