重置成本(replacement cost) 9O
>z4o
转租赁(subleases) 1X@b?6
准改组(quasi-reorbganization)(美) `jW4H$D
资本保全(capital maintenance) HF4Lqh'oco
资本化价值(capitalized value) w~-X>~ }
资本因素(capital factor) f-+.;`H)T
资产负债法(asset/libility method) /yK"t<p
存货转让价格(inventory transfer price) ,ep9V,+|
创立合并(consolidation) _t.FL@3e
出租人会计(accounting for leases-lessor) VD;j[~/Z
持有(产)损益(holding gains losses) BED@?:U# h
持仓盈亏(opsition gain and loss) #O|lfl>}
承租人会计(accounting for leases-leasee) >l2w::l%
成本回收法(cost recovery method) W78o*z[O
纵向合并(Vertical integration) Ar`\ N1a
综合变动(general change) aL)Hv k:
子公司权益变动(change in ownership of a subsidiary) )0|):g
子公司(subsidiary company) )
>$^
wT
资源税(resources tax) *gSO&O=
成本法(cost method) Xiju"Cup"
财产信托会计(fiduciary accounting)(美) b`]M|C [5
财产税(property tax) uGCtLA+sL
部分分摊法(partial allocation)
E\!n49
不合并子公司(unconsolidated subsidiaries) Z3`2-r_=
最低退休金负债(minimum liability)(美) 3ZN>9`
租赁(leases) u\5g3BH
租金(rents) {Q<0\`A
企业会计 ]wf|PU~nr
企业财务(business finance) 5mIXyg 0:
期权市场(option market) DPeVKyjU
期货市场(future market) '>]&r