重置成本(replacement cost) T*,kBJ
转租赁(subleases) U.7;:W}c
准改组(quasi-reorbganization)(美) aGK =VN}r
资本保全(capital maintenance) zYf`o0U
资本化价值(capitalized value) i^c
资本因素(capital factor) |ITSd%`3_
资产负债法(asset/libility method) >KjyxJ7
存货转让价格(inventory transfer price) +y!B`'J
创立合并(consolidation) C-@
出租人会计(accounting for leases-lessor) %w
<5
9d6
持有(产)损益(holding gains losses) IUX~dO
持仓盈亏(opsition gain and loss) mZ;W$y SO
承租人会计(accounting for leases-leasee) @\[UZVmBw
成本回收法(cost recovery method) ld~8g,
纵向合并(Vertical integration) ?Ji.bnfK
综合变动(general change) tw.2h'D
子公司权益变动(change in ownership of a subsidiary) DKV^c'
子公司(subsidiary company) 0qXkWGB
资源税(resources tax) <V P@#
成本法(cost method) I!(.tu6u6c
财产信托会计(fiduciary accounting)(美) ?b',kN,(
财产税(property tax) P8DT2|Z6f]
部分分摊法(partial allocation) [
m*=Q
不合并子公司(unconsolidated subsidiaries) *ey<R
最低退休金负债(minimum liability)(美) rbP"
n)0=
租赁(leases) ,E]u[7A
租金(rents) !!Tk'=t9"3
企业会计 ]
=A=VH&
企业财务(business finance) JTcK\t8
期权市场(option market) zV)Ob0M7U
期货市场(future market) Xg*IOhF6x
可转让定期存单市场(negotiable CDmarket) 3VJoH4E!6
货币市场(money market) /yHM=&Vg]
黄金市场(gold market)