重置成本(replacement cost) Er{[83
转租赁(subleases) =CRaMjN
准改组(quasi-reorbganization)(美) >[
72]<6
资本保全(capital maintenance) .7E-
资本化价值(capitalized value) !j YV,:'
资本因素(capital factor) &sx/qS#,VL
资产负债法(asset/libility method) T']*h8
存货转让价格(inventory transfer price) Y5ebpw+B-
创立合并(consolidation) _%i|*
出租人会计(accounting for leases-lessor) pc-'+7Dh>
持有(产)损益(holding gains losses) !4.;Ftgjn
持仓盈亏(opsition gain and loss) r
hNdXYY>
承租人会计(accounting for leases-leasee) ,ISq7*%F
成本回收法(cost recovery method) mn0QVkb}lc
纵向合并(Vertical integration) uz'beE
综合变动(general change) \4zvknk<
子公司权益变动(change in ownership of a subsidiary) ;}|.crMF
子公司(subsidiary company) U@Aq@
d+n
资源税(resources tax) B#EF/\5
成本法(cost method) \O7,CxD2
财产信托会计(fiduciary accounting)(美) o~es>;
财产税(property tax) b2p<!?
部分分摊法(partial allocation) kQVl8KS
不合并子公司(unconsolidated subsidiaries) {"{J*
QH
最低退休金负债(minimum liability)(美) nV']^3b
租赁(leases)
]
mP-HFl
租金(rents) z^B!-FcIz>
企业会计 (T'inNbJe
企业财务(business finance) 5bZ`YO
期权市场(option market) &L
q @af#
期货市场(future market) bIWcL$}4Q
可转让定期存单市场(negotiable CDmarket) %$sWNn
货币市场(money market) |G%MiYd
黄金市场(gold market)