重置成本(replacement cost) 84zSK)=Y
转租赁(subleases) o~y;j75{.*
准改组(quasi-reorbganization)(美) q Y?j#fzi
资本保全(capital maintenance) Pw`8Wj
资本化价值(capitalized value) w;:*P
资本因素(capital factor) ,G?WAOy,
资产负债法(asset/libility method) E,x+JeKV
存货转让价格(inventory transfer price) 0gP}zM73
创立合并(consolidation) '/p/8V.O.
出租人会计(accounting for leases-lessor) ~H<6gN<j(.
持有(产)损益(holding gains losses) czgO ;3-C
持仓盈亏(opsition gain and loss) 9`X\6s
承租人会计(accounting for leases-leasee) 1FL~ndJs
成本回收法(cost recovery method) 2E)-M9ds
纵向合并(Vertical integration) 9ZsVy
综合变动(general change) ,K"U>&
子公司权益变动(change in ownership of a subsidiary) W/bQd)Jvk
子公司(subsidiary company) ~1AgD-:Jz
资源税(resources tax) \aUC(K~o\;
成本法(cost method) ,~@X{7U
财产信托会计(fiduciary accounting)(美) WUXx;9 >
财产税(property tax) Ed df2;-.
部分分摊法(partial allocation) umH40rX+
不合并子公司(unconsolidated subsidiaries) j[G
最低退休金负债(minimum liability)(美) `V)8
QRN(
租赁(leases) u5b|#&-mX
租金(rents) BLf>_bUk
企业会计 V]e 8a"/[{
企业财务(business finance) Hc$O{]sq
期权市场(option market) m6\E$;`
期货市场(future market)
+YKi,
可转让定期存单市场(negotiable CDmarket) }t=!(GOb}
货币市场(money market)
3-qr)h
黄金市场(gold market)