重置成本(replacement cost) F^J&g%ql
转租赁(subleases) )@?Qt2
准改组(quasi-reorbganization)(美) 2*b#+ b
资本保全(capital maintenance) !:R^}pMhIk
资本化价值(capitalized value)
+A;n*DF2
资本因素(capital factor) .oW~:mY
资产负债法(asset/libility method) 3g4vpKg6c
存货转让价格(inventory transfer price) 89?3,k
创立合并(consolidation) <[*h_gE5
出租人会计(accounting for leases-lessor) Vw6>:l<+<
持有(产)损益(holding gains losses) j58Dki->.
持仓盈亏(opsition gain and loss) Y,
p2eAss
承租人会计(accounting for leases-leasee) G*kXWEx
成本回收法(cost recovery method) F='jmiVJ
纵向合并(Vertical integration) c9>8IW
综合变动(general change) j X^&4f
子公司权益变动(change in ownership of a subsidiary) +Px<DX+
子公司(subsidiary company) n:{-Vvt
资源税(resources tax) |~1rKzZwF
成本法(cost method) hv_pb#1Ks
财产信托会计(fiduciary accounting)(美) 8tG/VE[
财产税(property tax) !IQfeoT
部分分摊法(partial allocation) E#WjoIk
不合并子公司(unconsolidated subsidiaries) BHiw!S<
最低退休金负债(minimum liability)(美) Q7OnhGA
租赁(leases) rZwf%}
租金(rents) ~`W6O>
企业会计 U[H+87zg
企业财务(business finance) wjw<@A9
期权市场(option market) QZz{74]n
期货市场(future market) g6k&c"%IQ(
可转让定期存单市场(negotiable CDmarket) DT1i2!
货币市场(money market) Gh c
hfI.
黄金市场(gold market)