重置成本(replacement cost) }<S|_F
转租赁(subleases)
.i`+} @iA
准改组(quasi-reorbganization)(美) W;j*lII
资本保全(capital maintenance) t+66kB
N
资本化价值(capitalized value) Qza[~6
资本因素(capital factor) _{T`ka
资产负债法(asset/libility method) 6:QJ@j\
存货转让价格(inventory transfer price) _Z 9I')
创立合并(consolidation) N[=nh)m7b
出租人会计(accounting for leases-lessor) A7ck-9dT/L
持有(产)损益(holding gains losses) Vd|/]Zj
持仓盈亏(opsition gain and loss) 8vnU!r
承租人会计(accounting for leases-leasee) +)ro
EJ_
成本回收法(cost recovery method) Ik~5j(^E-
纵向合并(Vertical integration) qOkw6jfluh
综合变动(general change) 6`%}s3Xq
子公司权益变动(change in ownership of a subsidiary) ~>)cY{wE_
子公司(subsidiary company) T*'5-WV|3t
资源税(resources tax) 4yjAi@ /2
成本法(cost method) C$rZn%dp(
财产信托会计(fiduciary accounting)(美) H2|w
财产税(property tax) >oLM2VJ
部分分摊法(partial allocation) j^:\a\-1
不合并子公司(unconsolidated subsidiaries) @p}H@#/u\
最低退休金负债(minimum liability)(美) hLO nX<%a
租赁(leases) u;y1leG
租金(rents) TS@EE&W