重置成本(replacement cost) '#.#$8l
转租赁(subleases) 6KRO{QK
准改组(quasi-reorbganization)(美) -DjJ",h( $
资本保全(capital maintenance) i{Ds&{
资本化价值(capitalized value) sI LSey5`
资本因素(capital factor) _
_Nv0Ru
资产负债法(asset/libility method) ;wHCj$q
存货转让价格(inventory transfer price) O"Q7
Rx
创立合并(consolidation) ok{!+VCB5
出租人会计(accounting for leases-lessor) S\=1_LDx"
持有(产)损益(holding gains losses) AXPMnbUS
持仓盈亏(opsition gain and loss) H43MoC
承租人会计(accounting for leases-leasee) \+ 0k+B4a
成本回收法(cost recovery method) y >+mc7n
纵向合并(Vertical integration) t e,[f
综合变动(general change) />44]A<
子公司权益变动(change in ownership of a subsidiary) ,r8Tbk]m
子公司(subsidiary company) Ba'
LRz
资源税(resources tax) F_H82BE+3
成本法(cost method) -7{$Vj
财产信托会计(fiduciary accounting)(美) !.TLW
财产税(property tax) }H"kU2l
部分分摊法(partial allocation) x@KZ]
不合并子公司(unconsolidated subsidiaries) y3G
`>
最低退休金负债(minimum liability)(美) yuhnYR\`m
租赁(leases) &ldBv_
租金(rents) ,|kDsR!
企业会计 $I9qgDJ)
企业财务(business finance) >znRyQ~bM
期权市场(option market) 0#cy=*E
期货市场(future market) N<(.%<!
可转让定期存单市场(negotiable CDmarket) 9DQa
PA6
货币市场(money market) DA&?e~L&H
黄金市场(gold market)