重置成本(replacement cost) YmljHQP
转租赁(subleases) HoQb.Z
准改组(quasi-reorbganization)(美) 0+\725DJ
资本保全(capital maintenance) B!'K20"gF
资本化价值(capitalized value) do" m=y
资本因素(capital factor) lelmX
资产负债法(asset/libility method) k{vj,#
存货转让价格(inventory transfer price) +<E#_)}`D6
创立合并(consolidation) cK$yr)7
出租人会计(accounting for leases-lessor) 971=OEyq*
持有(产)损益(holding gains losses) k0Vri$x
持仓盈亏(opsition gain and loss) D.Ke
承租人会计(accounting for leases-leasee) <F3{-f'Rx
成本回收法(cost recovery method) Iy)1
(upM
纵向合并(Vertical integration) ai 4 k?
综合变动(general change) $yO B-
子公司权益变动(change in ownership of a subsidiary) _ZRmD\_t
子公司(subsidiary company) vQ<
~-E
资源税(resources tax) ILuQ.VhBVN
成本法(cost method) P& 1$SWNyW
财产信托会计(fiduciary accounting)(美) - (s0f
财产税(property tax) \Z5Wp5az},
部分分摊法(partial allocation) vP{i+s18B
不合并子公司(unconsolidated subsidiaries) yi8vD~aA[
最低退休金负债(minimum liability)(美)
S_7]_GQ9
租赁(leases) VxY]0&sq
租金(rents) QQAEG#.5
企业会计 ZA=J`->k
企业财务(business finance) hj];a,Br&
期权市场(option market) ;f%@s1u
期货市场(future market) FG${w.e<
可转让定期存单市场(negotiable CDmarket) &N.pW=%,N
货币市场(money market) Jt$YSp=!!
黄金市场(gold market)