重置成本(replacement cost) INkrG.=u
转租赁(subleases) z1L.
准改组(quasi-reorbganization)(美) 2AlLcfAW
资本保全(capital maintenance) xqG`
_S
l
资本化价值(capitalized value) \q,w)BE
资本因素(capital factor) 9sRP8Nj|
资产负债法(asset/libility method) PC3wzJ\\S
存货转让价格(inventory transfer price) JD'/m
hN0
创立合并(consolidation) c#rbyx?5
出租人会计(accounting for leases-lessor) 3Fr}8Dy
持有(产)损益(holding gains losses) In 1.R$O
持仓盈亏(opsition gain and loss) 0W>O,%z&P#
承租人会计(accounting for leases-leasee) 't>Qj7vh0
成本回收法(cost recovery method) ))MP]j9
T
纵向合并(Vertical integration) * T~sR'K+|
综合变动(general change) ``O\'{o
&
子公司权益变动(change in ownership of a subsidiary) B(>_.x#kv
子公司(subsidiary company) !<~Ig/
资源税(resources tax) hR?rZUl2M
成本法(cost method) n_w,Ew,>5
财产信托会计(fiduciary accounting)(美) jRBx7|ON
财产税(property tax) V*/))n?
部分分摊法(partial allocation) Mc\lzq8\ 1
不合并子公司(unconsolidated subsidiaries) 0m@S+$v
最低退休金负债(minimum liability)(美) XM)|v |
租赁(leases) LyQO_mT2
租金(rents) -Zw"o>
企业会计 @emZwN"m
企业财务(business finance) g VuN a
)
期权市场(option market) a`{'u)@
期货市场(future market) >U}~Hv]
可转让定期存单市场(negotiable CDmarket) Tq?W @DM*
货币市场(money market) sS0psw1
黄金市场(gold market)