重置成本(replacement cost) Mog!pmc{
转租赁(subleases) E)(Rhvij
准改组(quasi-reorbganization)(美) hu-6V="^9
资本保全(capital maintenance) O)}5`0@L
资本化价值(capitalized value) Iz I
hC
资本因素(capital factor) ef
-PlGn
资产负债法(asset/libility method) 6 kAXE\T
存货转让价格(inventory transfer price) -@`!p
创立合并(consolidation) w0fFm"A|W
出租人会计(accounting for leases-lessor) &+8cI^kp
持有(产)损益(holding gains losses) I>spJ5l
s
持仓盈亏(opsition gain and loss) @%$<,$=
承租人会计(accounting for leases-leasee) RMBPm*H
成本回收法(cost recovery method) b'G!)n
纵向合并(Vertical integration) >3y:cPTM5
综合变动(general change) qb
QH1<yS<
子公司权益变动(change in ownership of a subsidiary) Uj>bWa`
子公司(subsidiary company) KoTQc0b!
资源税(resources tax) }%k3
成本法(cost method) s;YuB#Z
财产信托会计(fiduciary accounting)(美) Lz}mz-N
财产税(property tax) <qCfw>%2F
部分分摊法(partial allocation) ]08
~"p
不合并子公司(unconsolidated subsidiaries) |kkg1M#
最低退休金负债(minimum liability)(美) EB[B0e7}
租赁(leases) Z66q0wR7
租金(rents) zgA/B{DaC;
企业会计 B}Sl1)E
企业财务(business finance) F]^ZdJ2
期权市场(option market) <I^Tug\M+
期货市场(future market) #Ue_
可转让定期存单市场(negotiable CDmarket) g;G.uF&
货币市场(money market) {~eVZVv
黄金市场(gold market)