重置成本(replacement cost) 7
nl
转租赁(subleases) L9bIdiB7
准改组(quasi-reorbganization)(美) i-W!`1LH'
资本保全(capital maintenance) \0bZ1"
资本化价值(capitalized value) =JDa[_lpN
资本因素(capital factor) @7z_f!'u
资产负债法(asset/libility method) !fT3mI6u\
存货转让价格(inventory transfer price) /OsTZ"*.2/
创立合并(consolidation) wf&1,t3Bgn
出租人会计(accounting for leases-lessor) jHx)q|2\
持有(产)损益(holding gains losses) zKf.jpF^
持仓盈亏(opsition gain and loss) MU#$tXmnC
承租人会计(accounting for leases-leasee) Q"D%xY
成本回收法(cost recovery method) ?]Z EK8c
纵向合并(Vertical integration) O ]Stf7]%;
综合变动(general change) H'2Un(#Al
子公司权益变动(change in ownership of a subsidiary) RxrUnM
F
子公司(subsidiary company) ?6>rQ6tBv
资源税(resources tax) P%^\<#Ya7
成本法(cost method) @K}8zMmW#
财产信托会计(fiduciary accounting)(美)
}29Cm$p
财产税(property tax) +f]\>{o4
部分分摊法(partial allocation) B>{\qj)%
不合并子公司(unconsolidated subsidiaries) -_xC,dwK
最低退休金负债(minimum liability)(美) TkjPa};R
租赁(leases) [R9!Tz
租金(rents) ]Yd7
企业会计 x}*Y =Xh
企业财务(business finance) +E-f
期权市场(option market) p}{V%!`_
期货市场(future market) J6m(\o
可转让定期存单市场(negotiable CDmarket) /&Vgo~.J
货币市场(money market) iT}L9\
黄金市场(gold market)