重置成本(replacement cost) @G,p
M: t
转租赁(subleases) @cRR
准改组(quasi-reorbganization)(美) 'guXdX]Gu
资本保全(capital maintenance) uGt}H n
资本化价值(capitalized value)
!?)ky `S3
资本因素(capital factor) Pu>jECcz
资产负债法(asset/libility method) !LJE o>D
存货转让价格(inventory transfer price) /Z^"[
Ke
创立合并(consolidation) oN({X/P2j
出租人会计(accounting for leases-lessor) &YpViC4K.
持有(产)损益(holding gains losses) n/9.;9b$I
持仓盈亏(opsition gain and loss) )cP&c=
承租人会计(accounting for leases-leasee) 8z1#Q#5
成本回收法(cost recovery method) x$hhH=
纵向合并(Vertical integration) Z uFk}R"x
综合变动(general change) -+ylJo[D
子公司权益变动(change in ownership of a subsidiary) ddK\q!0
子公司(subsidiary company) >f$NG
资源税(resources tax)
fVJlA
成本法(cost method) *yl?M<28
财产信托会计(fiduciary accounting)(美) Jt++3]
财产税(property tax) ?qC6p|H
部分分摊法(partial allocation)
3-~
*
不合并子公司(unconsolidated subsidiaries) X<8?>#
最低退休金负债(minimum liability)(美) WoV"&9y
租赁(leases) RW-)({
租金(rents) QQI,$HId
企业会计 }uR[H2D`L
企业财务(business finance) ^Y%'"QwJS
期权市场(option market) [J!jp&o
期货市场(future market) OCW0$V6;D-
可转让定期存单市场(negotiable CDmarket) \rj>T6
货币市场(money market) #)r^ZA&E
黄金市场(gold market)