重置成本(replacement cost)
Uh}+"h5
转租赁(subleases) J]dW1boT@
准改组(quasi-reorbganization)(美) TywK\hH
资本保全(capital maintenance) Si]X
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资本化价值(capitalized value) z<i,D08|d
资本因素(capital factor) # v+;:
资产负债法(asset/libility method) C;ptir1G;
存货转让价格(inventory transfer price) _\UIc;3Gl
创立合并(consolidation) !O 8.#+
出租人会计(accounting for leases-lessor) oJh"@6u6K
持有(产)损益(holding gains losses) 7C?E z%a@
持仓盈亏(opsition gain and loss) *y?[<2"$
承租人会计(accounting for leases-leasee) .+HcA x{/2
成本回收法(cost recovery method) FD))'!>
纵向合并(Vertical integration) %7
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综合变动(general change) B>, A(X&
子公司权益变动(change in ownership of a subsidiary) {l@WCR
子公司(subsidiary company) %W&1`^Jl
资源税(resources tax) }qL~KA{&
成本法(cost method) m2Q$+p@
财产信托会计(fiduciary accounting)(美) \+9;!VWhl
财产税(property tax) z-I|h~ii
部分分摊法(partial allocation) pjdo|
不合并子公司(unconsolidated subsidiaries) djfU:$!j&
最低退休金负债(minimum liability)(美) L0xsazX:x
租赁(leases) ~3d*b
8
租金(rents) )T/J
企业会计 cf\&No?-p
企业财务(business finance) x%pRDytA
期权市场(option market) v1h.pbz`w
期货市场(future market) 8+ hhdy*b
可转让定期存单市场(negotiable CDmarket) - zQ<ZE
货币市场(money market) 9$wAm89
黄金市场(gold market)