重置成本(replacement cost) nJ@hzK.
转租赁(subleases) Hvk?(\x
准改组(quasi-reorbganization)(美) 9^olAfX`dB
资本保全(capital maintenance) Xqw7lj;K
资本化价值(capitalized value) e@By@r&nql
资本因素(capital factor) F4{<;4N0
资产负债法(asset/libility method) p$<qT^]&
存货转让价格(inventory transfer price) TD9`SSpP
创立合并(consolidation) PTqS L]
出租人会计(accounting for leases-lessor) Puh&F< B
持有(产)损益(holding gains losses) #{1fb%L{i
持仓盈亏(opsition gain and loss) >4b39/BM
承租人会计(accounting for leases-leasee) `7ZJB$7D|*
成本回收法(cost recovery method) 3!W&J
纵向合并(Vertical integration) 5w9<_W0d
综合变动(general change) |SleSgS<#
子公司权益变动(change in ownership of a subsidiary) aQFHB!
子公司(subsidiary company) TQH#sx
资源税(resources tax) [l:.Q?? )|
成本法(cost method) 7 >(ygu
财产信托会计(fiduciary accounting)(美) G.T1rUh=
财产税(property tax) .EwK>ro4
部分分摊法(partial allocation) U4JN,`p{
不合并子公司(unconsolidated subsidiaries) E
.5xzY
最低退休金负债(minimum liability)(美) nt6"
}vO
租赁(leases) j C?
租金(rents) \9^@,kfP
企业会计 Qt 2hb
企业财务(business finance) <Z;BB)I&C`
期权市场(option market) ZxQP,Ys_Y
期货市场(future market) 7O#>N}|
可转让定期存单市场(negotiable CDmarket) 6npwu5!
货币市场(money market) 7&1: ]{_
黄金市场(gold market)