重置成本(replacement cost) =bja\r{
转租赁(subleases) "P@ SR`v#
准改组(quasi-reorbganization)(美) =O"]e/CfO
资本保全(capital maintenance) lEwQj[ k
资本化价值(capitalized value) [^ r8P:Ad
资本因素(capital factor) 'dh{
q`#0
资产负债法(asset/libility method) 6lg]5d2CD
存货转让价格(inventory transfer price) 'R'hRMD9o
创立合并(consolidation) '" %0UflJS
出租人会计(accounting for leases-lessor) 0iZeU:FE
持有(产)损益(holding gains losses) r ~UDK]?V
持仓盈亏(opsition gain and loss) KMkD6g
承租人会计(accounting for leases-leasee) vX6JjE!
成本回收法(cost recovery method) Ri`6X_xU
纵向合并(Vertical integration) '"\n,
3h
综合变动(general change) R31Z(vY
子公司权益变动(change in ownership of a subsidiary) F.aG7
子公司(subsidiary company) gl`J(
资源税(resources tax) :ChX
zZ
成本法(cost method) `Rfe*oAf
财产信托会计(fiduciary accounting)(美) 9M7P|Q
财产税(property tax) v!ai_d^
部分分摊法(partial allocation) sT!?nn3O`
不合并子公司(unconsolidated subsidiaries) =hb)e}l
最低退休金负债(minimum liability)(美) ,9jk<)m]L
租赁(leases) )V>OND
租金(rents) W?aP%D"(i
企业会计 @ewi96
企业财务(business finance) X>uLGr>
期权市场(option market) DMsqTB`
期货市场(future market) k*6"!J%A
可转让定期存单市场(negotiable CDmarket) :w5g!G?z
货币市场(money market) z&9MkbH1
黄金市场(gold market)