重置成本(replacement cost) :NLY;B`
转租赁(subleases) }h1BAKg
准改组(quasi-reorbganization)(美) fOMaTnm'
资本保全(capital maintenance) p{oz}}
资本化价值(capitalized value) vs8[352
资本因素(capital factor) ubB1a_7
资产负债法(asset/libility method) k:n{AoUc
存货转让价格(inventory transfer price) /[ m7~B]QE
创立合并(consolidation) HxK'u4I
出租人会计(accounting for leases-lessor) w&IYCYK_
持有(产)损益(holding gains losses) 0
-PT%R
持仓盈亏(opsition gain and loss) ;jxX /c
承租人会计(accounting for leases-leasee) 9(fh+
成本回收法(cost recovery method) OR&pGoW
纵向合并(Vertical integration) pOK=o$1V8
综合变动(general change) f/L8usBXq
子公司权益变动(change in ownership of a subsidiary) 48,*sTRq
子公司(subsidiary company) f IV"U
资源税(resources tax) UZ/LR
成本法(cost method) %(s|
财产信托会计(fiduciary accounting)(美) A23K!a2u&
财产税(property tax) Ip{hg,>
部分分摊法(partial allocation) t_ CMsp
不合并子公司(unconsolidated subsidiaries) (f"Qz~R|6_
最低退休金负债(minimum liability)(美) @mw1__?
租赁(leases) Sy?^+JdM/
租金(rents) zecM|S _
企业会计 V@+sNM
企业财务(business finance) ],AtR1k
期权市场(option market) n jd2
期货市场(future market) R)d_0Ng
可转让定期存单市场(negotiable CDmarket) 4grV2xtX
货币市场(money market) gD%o0jt"
黄金市场(gold market)