重置成本(replacement cost) ySI~{YVM
转租赁(subleases) ~]ZpA-*@Ut
准改组(quasi-reorbganization)(美) [+qCs7'
资本保全(capital maintenance) bn
|zl!Pq
资本化价值(capitalized value) Da"j E
资本因素(capital factor)
}fp-5
资产负债法(asset/libility method) CI3XzH\IX*
存货转让价格(inventory transfer price) J\e+}{
创立合并(consolidation) @?h/B=56
出租人会计(accounting for leases-lessor) R8.CC1Ix
持有(产)损益(holding gains losses) Y@PI {;!
持仓盈亏(opsition gain and loss) 2NB L}x
承租人会计(accounting for leases-leasee) `xrmT t
X
成本回收法(cost recovery method) A*W)bZs.
纵向合并(Vertical integration) KK@.~'d
综合变动(general change) Z@hD(MS(C
子公司权益变动(change in ownership of a subsidiary) aZ\
UrV4
,
子公司(subsidiary company) y"Nsh>h
资源税(resources tax) ,o]4?-
成本法(cost method) >>[G1
财产信托会计(fiduciary accounting)(美) #s!'+|2n
财产税(property tax) ayAo^q
部分分摊法(partial allocation) 0OGCilOb*
不合并子公司(unconsolidated subsidiaries) HF3f)}l$
最低退休金负债(minimum liability)(美) Rb\6;i8R
租赁(leases) k}~O}~-
租金(rents) 6~*9;!th
企业会计 EUIIr4]
企业财务(business finance) Wh&8pH:
期权市场(option market) t(="h6i
期货市场(future market) 9{:O{nl
可转让定期存单市场(negotiable CDmarket) ([xo9FP ;
货币市场(money market) (%`QhH
黄金市场(gold market)