重置成本(replacement cost) /,:cbpHsu
转租赁(subleases)
k[mp(
准改组(quasi-reorbganization)(美) b$2
=w^
*
资本保全(capital maintenance) {ZUk!o>m@
资本化价值(capitalized value) nIH(2j
资本因素(capital factor) @IL@|Srs8
资产负债法(asset/libility method) *e ffDNE!
存货转让价格(inventory transfer price)
Gh_5$@ hF
创立合并(consolidation) '0f!o&?g
出租人会计(accounting for leases-lessor) G$zY&
持有(产)损益(holding gains losses) N_D=j6B
持仓盈亏(opsition gain and loss) ${Lrj}93
承租人会计(accounting for leases-leasee) tLJ 7tnB
成本回收法(cost recovery method) u9;3Xn8
纵向合并(Vertical integration) ]oix))'n
综合变动(general change) tln}jpCw
子公司权益变动(change in ownership of a subsidiary) z .lb(xQ
子公司(subsidiary company) +
o< 7*
资源税(resources tax) SMvlEj^
成本法(cost method) a\-5tYo`u
财产信托会计(fiduciary accounting)(美) fCa
lR7!
财产税(property tax) [GyPwb
-
部分分摊法(partial allocation) ?z`yNx6
不合并子公司(unconsolidated subsidiaries) -0(+a$P7e
最低退休金负债(minimum liability)(美) >
a@1y8B
租赁(leases) lxTqGwx
租金(rents) >CCy2W^W
企业会计 H"+|n2E^
企业财务(business finance) \sGJs8#v][
期权市场(option market) j; /@A
lZl
期货市场(future market) 1|*%
可转让定期存单市场(negotiable CDmarket) p
C4uar
货币市场(money market) #~*v*F~3
黄金市场(gold market)