重置成本(replacement cost) =WRU<`\
转租赁(subleases) v7u}nx
准改组(quasi-reorbganization)(美) r&~iEO|?\
资本保全(capital maintenance) dnc!=Z89
资本化价值(capitalized value) _llaH
资本因素(capital factor) 2s ,n!u
Fd
资产负债法(asset/libility method) *(.^$Iq4
存货转让价格(inventory transfer price) L"<Eov6
创立合并(consolidation) ;pK"N:|
出租人会计(accounting for leases-lessor) CKw)J}z
持有(产)损益(holding gains losses) aq| [g
持仓盈亏(opsition gain and loss) BCB/cBE
承租人会计(accounting for leases-leasee) t|"d#5'
成本回收法(cost recovery method) Z`KXXlJ^i
纵向合并(Vertical integration) "T[jQr
综合变动(general change) O*CX@Ne
子公司权益变动(change in ownership of a subsidiary) )L("t
子公司(subsidiary company) ,qqV11P]
资源税(resources tax) qf$|z`c
成本法(cost method) <
l ^ Z;.
财产信托会计(fiduciary accounting)(美) zQfxw?~A
财产税(property tax) 6_><W"r:]
部分分摊法(partial allocation) \uIC<#o"N
不合并子公司(unconsolidated subsidiaries) =qQQ^`^F'~
最低退休金负债(minimum liability)(美) F=c_PQO
租赁(leases) ")buDU6_
租金(rents) v@SrEmg
企业会计 Zul32]1r
企业财务(business finance) WX"M_=lc-@
期权市场(option market) oob0^}^
期货市场(future market) ~H~4 fp b
可转让定期存单市场(negotiable CDmarket) LA0x6E+I
货币市场(money market) OyZ>R~c'B
黄金市场(gold market)