重置成本(replacement cost) nSW=LjrO~<
转租赁(subleases) O!P H&;H
准改组(quasi-reorbganization)(美) lBK}VU^
资本保全(capital maintenance) ;%<,IdhN
资本化价值(capitalized value) jFASX2.p
资本因素(capital factor) Bk*F_>X"
资产负债法(asset/libility method) UmKI1l
存货转让价格(inventory transfer price) =h0,?]z
创立合并(consolidation) jzDuE{
出租人会计(accounting for leases-lessor) v3aYc:C
持有(产)损益(holding gains losses) pm_`>3
持仓盈亏(opsition gain and loss) AyNI$Q6Z
承租人会计(accounting for leases-leasee) 4Uphfzv3D
成本回收法(cost recovery method) $})g?Q
纵向合并(Vertical integration) _CmOd-y
综合变动(general change) 2nSSFx r
子公司权益变动(change in ownership of a subsidiary) vgsJeV`}I
子公司(subsidiary company) [P&7i57
资源税(resources tax) /W>iJfx
成本法(cost method)
)/pU.Z/
财产信托会计(fiduciary accounting)(美) $6mX
财产税(property tax) ;D:9+E<>a
部分分摊法(partial allocation) i+p^ ^t\
不合并子公司(unconsolidated subsidiaries) ^Pbk#|$rU
最低退休金负债(minimum liability)(美) `8AR_7i
租赁(leases) .#rJ+.2
租金(rents) K
P Oa|$
企业会计 ~\Hc,5G
企业财务(business finance) l:j4Ft 8
期权市场(option market) )XvilCk1
期货市场(future market) ,q}MLTSi
可转让定期存单市场(negotiable CDmarket) +89*)pk
货币市场(money market) 6^eV"&+@
黄金市场(gold market)