重置成本(replacement cost) qD7(+a
转租赁(subleases) TgJx%
准改组(quasi-reorbganization)(美) $@Zb]gavt?
资本保全(capital maintenance) `hM`bcS
资本化价值(capitalized value) Lg|j0-"N
资本因素(capital factor) b:\I*WJ
资产负债法(asset/libility method) LPb43
存货转让价格(inventory transfer price) *'`ByS
创立合并(consolidation) z
4Qz9#*"^
出租人会计(accounting for leases-lessor) .hn{m9|U
持有(产)损益(holding gains losses) cz
OhSbmc
持仓盈亏(opsition gain and loss) y&t&'l/m
承租人会计(accounting for leases-leasee) 3ypB~bNw
成本回收法(cost recovery method) \yNjsG@,
纵向合并(Vertical integration) !w]!\H
综合变动(general change) Sq/M
%z5'
子公司权益变动(change in ownership of a subsidiary) k<ku5U1|
子公司(subsidiary company) {a `kPfP
资源税(resources tax) ~e{AgY)
成本法(cost method) 7.CzS
财产信托会计(fiduciary accounting)(美) 3%{XJ
V
财产税(property tax) :35J<oG
部分分摊法(partial allocation) ^TVy:5Ag
不合并子公司(unconsolidated subsidiaries) y^Oj4Y:
最低退休金负债(minimum liability)(美) H&[ CSc
租赁(leases) TGdD7n&Ehh
租金(rents) 0?BT*
企业会计 %FT F
企业财务(business finance) -0YS$v%au>
期权市场(option market) U&C\5N]
期货市场(future market) ]n${j/x
可转让定期存单市场(negotiable CDmarket) Z$X2*k6PK
货币市场(money market) "^;'.~@e8
黄金市场(gold market)