重置成本(replacement cost) pG:)u
cj
转租赁(subleases) ]qc2jut"
准改组(quasi-reorbganization)(美) l,3[hx
资本保全(capital maintenance) bga2{<VF
资本化价值(capitalized value) wD&b[i
资本因素(capital factor) lL:J:
资产负债法(asset/libility method) -f:uNF]Ls
存货转让价格(inventory transfer price) 3bPvL/\Lb
创立合并(consolidation) OC[(Eq
出租人会计(accounting for leases-lessor) {z}OZHJN
持有(产)损益(holding gains losses) =
8%+$vX
持仓盈亏(opsition gain and loss) Gwkp(9d
承租人会计(accounting for leases-leasee) RA+k/2]y!
成本回收法(cost recovery method) |bz,cvlP
W
纵向合并(Vertical integration) }mC-SC)oSi
综合变动(general change) <kmn3w,vi
子公司权益变动(change in ownership of a subsidiary) Ie?C<(8Ul
子公司(subsidiary company) ]Z\.Vx
资源税(resources tax) zKk2
>.
成本法(cost method) _#+~#U%5n
财产信托会计(fiduciary accounting)(美) jM3{A;U2
财产税(property tax) ?o9g5Z
部分分摊法(partial allocation) fm\IQqIK%
不合并子公司(unconsolidated subsidiaries) IPnbR)[%
最低退休金负债(minimum liability)(美) `D%bZ%25c
租赁(leases) l8hOr yB&
租金(rents) `=Hh5;ep
企业会计 U.G** v
企业财务(business finance) !}^{W)h[
期权市场(option market) ]f q.r
期货市场(future market) ;HJ|)PN5L
可转让定期存单市场(negotiable CDmarket) \6xVIQ& 0
货币市场(money market) PQ|kE`'
黄金市场(gold market)