重置成本(replacement cost) N"/
be
转租赁(subleases) K${CHKFf
准改组(quasi-reorbganization)(美) *uMtl'
资本保全(capital maintenance) lK #~lC
资本化价值(capitalized value) 2T}FX4
'
资本因素(capital factor) Z n]e2
资产负债法(asset/libility method) f'B#h;`
存货转让价格(inventory transfer price) UJGmaE
创立合并(consolidation) dV+GWJNNE
出租人会计(accounting for leases-lessor) JL&ni]m
持有(产)损益(holding gains losses) 4t0-L]v4.*
持仓盈亏(opsition gain and loss) }#9 |au`
承租人会计(accounting for leases-leasee) T!gq
Z
成本回收法(cost recovery method) >
V%3w7
纵向合并(Vertical integration) ?=\_U
综合变动(general change) v*EErQML8b
子公司权益变动(change in ownership of a subsidiary) '2c4
4F)i
子公司(subsidiary company) ]e]hA@4
资源税(resources tax) 5b%zpx0Y
成本法(cost method) z;[Z'_B
财产信托会计(fiduciary accounting)(美) Rj{D#5
财产税(property tax) yy$
7{9!
部分分摊法(partial allocation) /R)(u@jk
不合并子公司(unconsolidated subsidiaries) _JXb|FIp
最低退休金负债(minimum liability)(美) ($:JI3e[;
租赁(leases) %'<m[wf^ o
租金(rents) px.]
m-
企业会计 8rgNG7d
企业财务(business finance) hOF>Dj
期权市场(option market) )z2hyGX
期货市场(future market) Se&%Dr3Nv
可转让定期存单市场(negotiable CDmarket) [:C!g#o
货币市场(money market) t&Z:G<;
黄金市场(gold market)