重置成本(replacement cost) K
SNPkd6
转租赁(subleases) CLJ;<
准改组(quasi-reorbganization)(美) Ch3jxgQY
资本保全(capital maintenance) k|H:
资本化价值(capitalized value) Yn G_m]
资本因素(capital factor) KW^7H
资产负债法(asset/libility method) jyZWVL:_
存货转让价格(inventory transfer price) ]&pds\
创立合并(consolidation) k>g_Z`%<
出租人会计(accounting for leases-lessor) 5w@4:$=I
持有(产)损益(holding gains losses) 9^G/8<^^>
持仓盈亏(opsition gain and loss) u!W0P6
承租人会计(accounting for leases-leasee) nPy$D-L,
成本回收法(cost recovery method) C
.~+*"Vw
纵向合并(Vertical integration) p$3sME$L
综合变动(general change) w_{wBL[3e
子公司权益变动(change in ownership of a subsidiary) F
70R1OYU
子公司(subsidiary company) Yd~X77cv
资源税(resources tax) cs
W43&
成本法(cost method) ~15N7=wCM
财产信托会计(fiduciary accounting)(美) 3skC$mpJHw
财产税(property tax) A*/HjTX
部分分摊法(partial allocation) j+,d^!
不合并子公司(unconsolidated subsidiaries) T
r1?620
最低退休金负债(minimum liability)(美) k+ty>bP=
租赁(leases) q;
][5
租金(rents) hj.a&%
企业会计 8Hn|cf0
企业财务(business finance) ^8AXxE
期权市场(option market) n74V|b6W
期货市场(future market) "\o+v|;
可转让定期存单市场(negotiable CDmarket) U5.LDv;
货币市场(money market) 1NgCw\
黄金市场(gold market)