重置成本(replacement cost) &Jz%L^
转租赁(subleases) p/:L;5F
准改组(quasi-reorbganization)(美) UHHe~L
资本保全(capital maintenance) h fNBWN
资本化价值(capitalized value) <?eZ9eB
资本因素(capital factor) hLF@'ln
资产负债法(asset/libility method) [z?XVl<
存货转让价格(inventory transfer price) q4E{?
创立合并(consolidation) <e"2<qVi
出租人会计(accounting for leases-lessor) ~ lS3+H
持有(产)损益(holding gains losses) &E
~7ty'
持仓盈亏(opsition gain and loss) WA+v&*]
承租人会计(accounting for leases-leasee) EC7o 3LoND
成本回收法(cost recovery method) {k>m5L
纵向合并(Vertical integration) \AG,dMS
综合变动(general change) 5m/r,d^H
子公司权益变动(change in ownership of a subsidiary) iJAW| dw}
子公司(subsidiary company) I]h+24_S
资源税(resources tax) J_tJj8
成本法(cost method) %PQC9{hUy$
财产信托会计(fiduciary accounting)(美) 2ZnTT
{]_m
财产税(property tax) G{:L^2>
部分分摊法(partial allocation) na~ r}77o
不合并子公司(unconsolidated subsidiaries) *E>YLkg]
最低退休金负债(minimum liability)(美) p 7sYgz
租赁(leases) {.sF&(e
租金(rents) vwg\qKqSM
企业会计 )g-*fSa
企业财务(business finance) ky*-_
期权市场(option market) i/->g:47P
期货市场(future market) eL],\\q
可转让定期存单市场(negotiable CDmarket) -?ip ?[Z
货币市场(money market) nBQG.3
黄金市场(gold market)