重置成本(replacement cost) /!P,o}l7
转租赁(subleases) gcQ>:mi
准改组(quasi-reorbganization)(美) Zb^0EbV
资本保全(capital maintenance) Kj;Q;Ii
资本化价值(capitalized value) 9V9K3xWn
资本因素(capital factor) '[I?G6
资产负债法(asset/libility method) @9~6+BZOq
存货转让价格(inventory transfer price) ;mjk`6p
创立合并(consolidation) |zKFF?7#wE
出租人会计(accounting for leases-lessor) \h!%U*!7{
持有(产)损益(holding gains losses) {M )Y6\v
持仓盈亏(opsition gain and loss) jL<:N
8
承租人会计(accounting for leases-leasee) 9h9 jS~h
成本回收法(cost recovery method) @_J~zo
纵向合并(Vertical integration) -2{NI.-Xd
综合变动(general change) XBh0=E?qiS
子公司权益变动(change in ownership of a subsidiary) v1oq[+
子公司(subsidiary company) ~+/IzckrG
资源税(resources tax) 9l]+rs+
成本法(cost method) 9i;%(b{
财产信托会计(fiduciary accounting)(美) 3-`IMNn!
财产税(property tax) ;%0$3a
部分分摊法(partial allocation) @4#q
不合并子公司(unconsolidated subsidiaries) YNRpIhb
最低退休金负债(minimum liability)(美) !9_HZ(W&
租赁(leases) -r@fLkwg
租金(rents) )+OI}
企业会计 mCb(B48]%X
企业财务(business finance)
a`
s2 z
期权市场(option market) ^Vso`(Ss
期货市场(future market) SIYBMe
可转让定期存单市场(negotiable CDmarket) ;6KcX \g-
货币市场(money market) 07P/A^Mkx
黄金市场(gold market)