重置成本(replacement cost) k"5`
: qL
转租赁(subleases) (I>HWRH
准改组(quasi-reorbganization)(美) 2 aew6~
资本保全(capital maintenance) loR,XW7z
资本化价值(capitalized value) ZMP?'0h=
资本因素(capital factor) ~d&'Lp[3
资产负债法(asset/libility method) J1nXAh)J
存货转让价格(inventory transfer price) 4+-5,t7
创立合并(consolidation) ?rAi=w&c
出租人会计(accounting for leases-lessor) V/@[%w=
持有(产)损益(holding gains losses) o@Scz!"g
持仓盈亏(opsition gain and loss) -<]\l3E&J
承租人会计(accounting for leases-leasee) VtD@&N
成本回收法(cost recovery method) 7Y%!,ff
纵向合并(Vertical integration) q|R+x7x
综合变动(general change) )o86lH"z
子公司权益变动(change in ownership of a subsidiary) wEZ,49
子公司(subsidiary company) F1 9;RaP+
资源税(resources tax) "L ^TT2
成本法(cost method) ~K4k'
财产信托会计(fiduciary accounting)(美) TlM'g6SQS
财产税(property tax) 6.k^m&-A
部分分摊法(partial allocation) ,\BfmC_i
不合并子公司(unconsolidated subsidiaries) Ewa[Y=+tx
最低退休金负债(minimum liability)(美) .L~f Fn
s/
租赁(leases) +dDJes!]
租金(rents) 0Ddn@!J*
企业会计 #"=%b
e3
企业财务(business finance) @QvfN>T
期权市场(option market) ],!\IqO
期货市场(future market) m}; ~JMo]
可转让定期存单市场(negotiable CDmarket) M|1eqR%x-?
货币市场(money market) t^`<*H
黄金市场(gold market)