重置成本(replacement cost) +`?Y?L^
J
转租赁(subleases) THmb6^
准改组(quasi-reorbganization)(美) 7 |DHplI
资本保全(capital maintenance) UH3sH
t
资本化价值(capitalized value) aF03a-qw<
资本因素(capital factor) jxYc2
资产负债法(asset/libility method) MZmb`%BZ
存货转让价格(inventory transfer price) zYl#
4O`=c
创立合并(consolidation) 7GDHz.IX
出租人会计(accounting for leases-lessor) 1q;#VS/D;H
持有(产)损益(holding gains losses) M'_9A
持仓盈亏(opsition gain and loss) JxyB(
承租人会计(accounting for leases-leasee) asJ)4ema
成本回收法(cost recovery method)
+F
dB '
纵向合并(Vertical integration) odIZo|
dv
综合变动(general change) 'Ei;^Y 1e
子公司权益变动(change in ownership of a subsidiary) b!M"VDj
Q
子公司(subsidiary company) McPNB`.H
资源税(resources tax) RT%pDym\
成本法(cost method) 'M3">$N
财产信托会计(fiduciary accounting)(美) eb*#'\~'
财产税(property tax) MDF%\Sx
部分分摊法(partial allocation) |!y A@y?
不合并子公司(unconsolidated subsidiaries) _{M\Bs2<
最低退休金负债(minimum liability)(美) !
!PYP'e
租赁(leases) Rp$}YN
租金(rents) ?
w^-
企业会计 y\&>ZyOY
企业财务(business finance) 52o x`t|
期权市场(option market) ;E'"Ks[GH
期货市场(future market) &w=3
^
可转让定期存单市场(negotiable CDmarket)
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货币市场(money market) Q
X%&~
黄金市场(gold market)