重置成本(replacement cost)
* v#o
转租赁(subleases) qxc[M8s
准改组(quasi-reorbganization)(美) mR)
wX 6
资本保全(capital maintenance) NHE18_v5
资本化价值(capitalized value) ~$J2g
资本因素(capital factor) ^ZCD ~P_=
资产负债法(asset/libility method) 9-
#R)4_
存货转让价格(inventory transfer price) CvdN"k
创立合并(consolidation) cz$2R
出租人会计(accounting for leases-lessor) zT{VE+=
持有(产)损益(holding gains losses) =EsavN
持仓盈亏(opsition gain and loss) ugBCBr
承租人会计(accounting for leases-leasee) .RL=xb|[
成本回收法(cost recovery method) _u Il
纵向合并(Vertical integration) 1 -b_~DF
综合变动(general change) moE2G?R
子公司权益变动(change in ownership of a subsidiary) !'O@2{?B
子公司(subsidiary company) D m9sL!
资源税(resources tax) \)Cl%Em
成本法(cost method) H"F29Pu2
财产信托会计(fiduciary accounting)(美) #LNED)Vg
财产税(property tax) ./~(7o$
部分分摊法(partial allocation) ")25
qZae
不合并子公司(unconsolidated subsidiaries) d"Y{UE
最低退休金负债(minimum liability)(美) t`QENXA}
租赁(leases) q cno^8R
租金(rents) :zR!/5
企业会计 F:ELPs4"
企业财务(business finance) W{aY}`
期权市场(option market) zW nR6*\
期货市场(future market) b`_
Q8 J
可转让定期存单市场(negotiable CDmarket) WF"k[2
货币市场(money market) Hx:;@_gq
黄金市场(gold market)