重置成本(replacement cost) R-Uj\M>
转租赁(subleases) aiU n
bP
准改组(quasi-reorbganization)(美) *FOTq'%i
资本保全(capital maintenance) jj.)$|`
资本化价值(capitalized value) {9Y@?
资本因素(capital factor) M3 u[E
资产负债法(asset/libility method) L P.-
存货转让价格(inventory transfer price) >uxak2nM-
创立合并(consolidation) #F
[6$. Gr
出租人会计(accounting for leases-lessor) DlTV1X-^1
持有(产)损益(holding gains losses) c1b@3
持仓盈亏(opsition gain and loss) vR#A7y @!
承租人会计(accounting for leases-leasee) ^oaG.)3
成本回收法(cost recovery method) r+\it&cW+
纵向合并(Vertical integration) Bxz{rR0XV
综合变动(general change) .LV=Z0ja
子公司权益变动(change in ownership of a subsidiary) }
%rF}>$A
子公司(subsidiary company) lD\lFN(:
资源税(resources tax) dqPJ 2j $\
成本法(cost method) @4hxGk=
财产信托会计(fiduciary accounting)(美) babDLaC@
财产税(property tax) |+ @
部分分摊法(partial allocation) W9.ZhpM
不合并子公司(unconsolidated subsidiaries) b(K.p? bt
最低退休金负债(minimum liability)(美) hoeOdWIpf
租赁(leases) : 8(~{<R
租金(rents) nhQ.U>&-M
企业会计 k&@JF@_TI
企业财务(business finance) "'s`?
期权市场(option market) tz._*
n83
期货市场(future market)
2VMau.eQ
可转让定期存单市场(negotiable CDmarket) >0B[
货币市场(money market) dzggl(
黄金市场(gold market)