重置成本(replacement cost) jdV E/5
转租赁(subleases) Qjh5m5e
准改组(quasi-reorbganization)(美) ]+Yd#<j(u
资本保全(capital maintenance) PiXegh WH
资本化价值(capitalized value) }X94M7+->
资本因素(capital factor) )s1W)J?8
资产负债法(asset/libility method) V*SKWP
存货转让价格(inventory transfer price) E[HXbj"
创立合并(consolidation) }|
MG
YS )
出租人会计(accounting for leases-lessor)
hv te)
持有(产)损益(holding gains losses) P4"_qxAW
持仓盈亏(opsition gain and loss) x3O$eKy\|5
承租人会计(accounting for leases-leasee) />_Mz
成本回收法(cost recovery method) .]g>.
纵向合并(Vertical integration) 6-U|e|e
综合变动(general change) oe,L&2Jz@
子公司权益变动(change in ownership of a subsidiary) %M^X>S\%
子公司(subsidiary company) g76l@QYIU
资源税(resources tax) M~7 gUb|
成本法(cost method) AB40WCu]*
财产信托会计(fiduciary accounting)(美) K5No6dsD
财产税(property tax) H2`aw3
部分分摊法(partial allocation) >t')ZSjRs
不合并子公司(unconsolidated subsidiaries) {0F\Y+
最低退休金负债(minimum liability)(美) v.H00}[.
租赁(leases) q:@$$}FjL
租金(rents) f.cIh ZF
企业会计 +xMK.*H]W
企业财务(business finance) 6f/>o$
期权市场(option market) i]!CH2\
期货市场(future market) ),y{.n:wm
可转让定期存单市场(negotiable CDmarket) /PF X1hSu
货币市场(money market) U`sybtuBP'
黄金市场(gold market)