重置成本(replacement cost) ;Z,l};b
转租赁(subleases) %XXjQ5p
准改组(quasi-reorbganization)(美) =]<X6!0mR
资本保全(capital maintenance) .O{_^~w_q
资本化价值(capitalized value) Y@b|/+
资本因素(capital factor) ~UsE"5
资产负债法(asset/libility method) s-l3_210
存货转让价格(inventory transfer price) F@ZB6~T~.
创立合并(consolidation) @,pn/[
出租人会计(accounting for leases-lessor) uU+?:C
持有(产)损益(holding gains losses) u$ ^r(.EV
持仓盈亏(opsition gain and loss) ~y ?v
承租人会计(accounting for leases-leasee) %V-Hy ;V
成本回收法(cost recovery method)
O%Qz6R
纵向合并(Vertical integration) hCj8y.X|E(
综合变动(general change) `3dGn.M
子公司权益变动(change in ownership of a subsidiary) &Hl
w2^
子公司(subsidiary company)
w4UJXc
资源税(resources tax) :&s8G
*
成本法(cost method) 2y9$ k\<xV
财产信托会计(fiduciary accounting)(美) SFqq(K2u
财产税(property tax) 6N.MCB^
部分分摊法(partial allocation) Wtflw>-
不合并子公司(unconsolidated subsidiaries) cvV8;
最低退休金负债(minimum liability)(美) }y%mG&KSz
租赁(leases) P0-K/_g
租金(rents) ?"p.Gy)
企业会计 D#X&gE
企业财务(business finance) {XLRrU!*
期权市场(option market) k,r}X:<6jz
期货市场(future market) }wGy#!CSza
可转让定期存单市场(negotiable CDmarket) q9(hn_X@/
货币市场(money market) ban;HGGNG{
黄金市场(gold market)