重置成本(replacement cost) y%iN9 -t
转租赁(subleases) F!N;4J5u
准改组(quasi-reorbganization)(美) :0V <
资本保全(capital maintenance) , Lhgv1
资本化价值(capitalized value) E5.)ro=$
资本因素(capital factor) KeY)%{
资产负债法(asset/libility method) Pgb<;c:4
存货转让价格(inventory transfer price) 3_ObCsJ#,
创立合并(consolidation) eBG7]u,Q
出租人会计(accounting for leases-lessor) pbAQf3
持有(产)损益(holding gains losses)
]yA|
m3^2
持仓盈亏(opsition gain and loss) NNS n
]LP
承租人会计(accounting for leases-leasee) c7S<ex
,
成本回收法(cost recovery method) G{YLyl/9
纵向合并(Vertical integration) ~M+|g4W%
综合变动(general change) 389T6sP]
子公司权益变动(change in ownership of a subsidiary)
S+_}=25
子公司(subsidiary company) Fj-mo>"
资源税(resources tax) %I[(`nb
成本法(cost method) '^n2]<
财产信托会计(fiduciary accounting)(美) ;,4 Z5+
财产税(property tax) y~''r%]
部分分摊法(partial allocation) j[9xF<I
不合并子公司(unconsolidated subsidiaries) c.,eIiL
最低退休金负债(minimum liability)(美) /6b(w=pk
租赁(leases) MiAXbo#\
租金(rents) bvs0y7M='
企业会计 Yw4c`MyL
企业财务(business finance) lB.P
期权市场(option market) ?}lgwKBHl;
期货市场(future market) ^o65sM
可转让定期存单市场(negotiable CDmarket) NZmmO )p4
货币市场(money market) DBbm
M*r
黄金市场(gold market)