重置成本(replacement cost) .&,[,
转租赁(subleases) rlok%Rt4Z
准改组(quasi-reorbganization)(美) ;kaHN;4?
资本保全(capital maintenance) )&W|QH=AI
资本化价值(capitalized value) hN`gB#N3
资本因素(capital factor) X=qS"O 1
资产负债法(asset/libility method) 0rMqWP
存货转让价格(inventory transfer price) ](r
^.k,R
创立合并(consolidation) c|wCKn}`
出租人会计(accounting for leases-lessor) +
?-qfp,:0
持有(产)损益(holding gains losses) ]>:^d%n,}
持仓盈亏(opsition gain and loss) x;$|#]+
承租人会计(accounting for leases-leasee) j~ym<-[{a
成本回收法(cost recovery method) &B-[oqC?
纵向合并(Vertical integration) 6i@ub%qq
综合变动(general change) vW.%[]
子公司权益变动(change in ownership of a subsidiary) GCE!
$W
子公司(subsidiary company) bLG ]Wa
资源税(resources tax) eFQQW`J
成本法(cost method) #!!AbuhzK{
财产信托会计(fiduciary accounting)(美) ui.'^F<
财产税(property tax) f[/.I,9U^
部分分摊法(partial allocation) H$!-f>Rxa
不合并子公司(unconsolidated subsidiaries) oo'w-\2]p
最低退休金负债(minimum liability)(美) MUof=EJg>u
租赁(leases) *Jnh";~b
租金(rents) qR,.W/eS8
企业会计 5 Rz/Ri\c=
企业财务(business finance) $>vy(Y
期权市场(option market) LZWS^77
期货市场(future market) {Qtq7q.
可转让定期存单市场(negotiable CDmarket) cIw
eBDl
货币市场(money market) #MTj)P,
黄金市场(gold market)