重置成本(replacement cost) #6pJw?[
转租赁(subleases) 8~BLTZ
准改组(quasi-reorbganization)(美) n_wF_K\h
资本保全(capital maintenance) oqg +<m
资本化价值(capitalized value) 7=&+0@R#/d
资本因素(capital factor) P5GV9SA
资产负债法(asset/libility method) _p^Wc.[~M
存货转让价格(inventory transfer price) dh%DALZ8t
创立合并(consolidation) 4i<GqG
出租人会计(accounting for leases-lessor) 9`KFJx6D
持有(产)损益(holding gains losses) +HgyM0LF
g
持仓盈亏(opsition gain and loss) /wkrfYRs
承租人会计(accounting for leases-leasee) SEE:v+
3|
成本回收法(cost recovery method) j'lC]}kH
纵向合并(Vertical integration) BQs\!~Ux2
综合变动(general change) K1&t>2=%
子公司权益变动(change in ownership of a subsidiary) #CW{y?=
子公司(subsidiary company) :Smyk.B2!
资源税(resources tax) [*5hx_4%B
成本法(cost method) QB;TQZ
财产信托会计(fiduciary accounting)(美) @CoUFdbz
财产税(property tax) +G,_|C2J
部分分摊法(partial allocation) 46B'Ec
不合并子公司(unconsolidated subsidiaries) [/<kPi
最低退休金负债(minimum liability)(美) 1{1mL-I;
租赁(leases) cyh;1Q
租金(rents) 0sCWIGUW
企业会计 VA %lJ!$
企业财务(business finance) ZoCk]hk
期权市场(option market) lAGnt
Yv
期货市场(future market) ,F+,A].wG
可转让定期存单市场(negotiable CDmarket) 'a:';hU3f
货币市场(money market) 6uX,J(V,
黄金市场(gold market)