重置成本(replacement cost) +6376$dC
转租赁(subleases) {MxnIg7'
准改组(quasi-reorbganization)(美) !.X_/$c
资本保全(capital maintenance) 1J'pB;.]s
资本化价值(capitalized value) 045\i[l=
资本因素(capital factor) v
F[CWV.
资产负债法(asset/libility method) Pw
xIz
存货转让价格(inventory transfer price) $}4K
`Iu
创立合并(consolidation) `j:M)2:*y
出租人会计(accounting for leases-lessor) LU(%K{9
持有(产)损益(holding gains losses) ~d>uXrb
持仓盈亏(opsition gain and loss) 4 l1 i>_R
承租人会计(accounting for leases-leasee) 3Ta>Ki
成本回收法(cost recovery method) PI63RH8e
纵向合并(Vertical integration) @'HT;Q!\Vd
综合变动(general change) @>
:i-5
子公司权益变动(change in ownership of a subsidiary) N5KEa]k1nw
子公司(subsidiary company) J[r^T&o
资源税(resources tax) ?`aTu:1#Z
成本法(cost method) "*bk{)dz}
财产信托会计(fiduciary accounting)(美) -ek1$y9)
财产税(property tax)
ob]dZ
部分分摊法(partial allocation) ]ViOr8u
不合并子公司(unconsolidated subsidiaries) zp#:EZ
最低退休金负债(minimum liability)(美) pUhc3L
租赁(leases) 97 S? ;T
租金(rents) uP Rl[tS0
企业会计 LfllO
企业财务(business finance) M8zE3;5
期权市场(option market) AWL[zixR
期货市场(future market) ~lk@6{`l|1
可转让定期存单市场(negotiable CDmarket) Xy!&^C` J`
货币市场(money market) Vrg3{@$
黄金市场(gold market)