重置成本(replacement cost) ?`%7Y~
转租赁(subleases) ZujPk-
准改组(quasi-reorbganization)(美) C^vB&3ghi
资本保全(capital maintenance) G?\\k[#,&
资本化价值(capitalized value) 6{/HNEI*1
资本因素(capital factor) D,Ft*(|T
资产负债法(asset/libility method) `4V_I%lJ&
存货转让价格(inventory transfer price) mouLjT&p
创立合并(consolidation) f,utA3[
出租人会计(accounting for leases-lessor) $@y<.?k>UP
持有(产)损益(holding gains losses) FF]xwptrx
持仓盈亏(opsition gain and loss) NEInro<
承租人会计(accounting for leases-leasee) Na8%TT>
成本回收法(cost recovery method) FSnF>3kj-
纵向合并(Vertical integration) hiKgV|ZD
综合变动(general change) RLkP)+
t
子公司权益变动(change in ownership of a subsidiary) |> mx*G
子公司(subsidiary company) Y_qRW. k
资源税(resources tax) t
e
e
成本法(cost method) wm>
I;|gA)
财产信托会计(fiduciary accounting)(美) 58FjzW
财产税(property tax) X"yjsk
部分分摊法(partial allocation) yEm[C(gZ
不合并子公司(unconsolidated subsidiaries) `Oxo@G*@}W
最低退休金负债(minimum liability)(美) EC*rd
租赁(leases) ~@8r-[
租金(rents) rp*f)rJ
企业会计 D@5Ud)_
企业财务(business finance) t;ZA}>/
期权市场(option market) y_bb//IAG
期货市场(future market) G,+-}~ $_
可转让定期存单市场(negotiable CDmarket) 4{!7T
货币市场(money market) -*;-T9
黄金市场(gold market)