重置成本(replacement cost) ?%6oM
转租赁(subleases) zZ%[SW&vC
准改组(quasi-reorbganization)(美) r07u6OA
资本保全(capital maintenance) QEr<(wM-y
资本化价值(capitalized value) k'o[iKlu
资本因素(capital factor) V%8(zt
资产负债法(asset/libility method) iHPsRq!
存货转让价格(inventory transfer price) ray3gM%JLj
创立合并(consolidation) IJ Jp5[w
出租人会计(accounting for leases-lessor) =.3#l@E!C
持有(产)损益(holding gains losses) ~F,~^r!Jtu
持仓盈亏(opsition gain and loss) VVeJe"!t
承租人会计(accounting for leases-leasee)
NxHUOPAJc
成本回收法(cost recovery method) /yI4;:/
纵向合并(Vertical integration) O*~,L6# }
综合变动(general change) =|?`5!A
子公司权益变动(change in ownership of a subsidiary) #^T`vTD-
子公司(subsidiary company) ,U\s89
资源税(resources tax) zH]oAu=H
成本法(cost method) KfiSQ!{
财产信托会计(fiduciary accounting)(美) D{+@ ,C7B
财产税(property tax) e8vy29\S
部分分摊法(partial allocation) aj5HtP-
不合并子公司(unconsolidated subsidiaries) vD#U
+
最低退休金负债(minimum liability)(美) 'ZF6 Z9
租赁(leases) Tw-NIT)
租金(rents) A)U"F&tvm
企业会计
vfkF
@^D
企业财务(business finance) HP8J\`
期权市场(option market) J+P<zC
期货市场(future market) =o9s?vOJ
可转让定期存单市场(negotiable CDmarket) cr!8Tp;2A
货币市场(money market) -qP)L;n
黄金市场(gold market)