重置成本(replacement cost) Ql %qQZV
转租赁(subleases) s
=Umj'1k
准改组(quasi-reorbganization)(美) #]E(N~
资本保全(capital maintenance) gd7^3q[$h
资本化价值(capitalized value) @%hCAm
资本因素(capital factor) uL
Q
资产负债法(asset/libility method) }fZ`IOf
存货转让价格(inventory transfer price) w8Vw1wW
创立合并(consolidation) M6rc!K
出租人会计(accounting for leases-lessor) ~6aCfbu%V
持有(产)损益(holding gains losses) geM6G$V&
持仓盈亏(opsition gain and loss) >\2:\wI
承租人会计(accounting for leases-leasee) [8XLK 4e
成本回收法(cost recovery method) +oc
>S
纵向合并(Vertical integration) CSTI?A"P
综合变动(general change) At6qtoPRA
子公司权益变动(change in ownership of a subsidiary) +9XQ[57
子公司(subsidiary company) 4/e60jA
资源税(resources tax) V0*3;n
成本法(cost method) ~rD={&0
财产信托会计(fiduciary accounting)(美) F'JY?
财产税(property tax) 17|np2~
部分分摊法(partial allocation) MFt*&%,JX
不合并子公司(unconsolidated subsidiaries) D)@XoM(
最低退休金负债(minimum liability)(美) #!2k<Q*5uT
租赁(leases) l@JSK;
租金(rents) &fOdlQ?
企业会计 "*z_O
企业财务(business finance) _[K"gu
期权市场(option market) l;A,0,i
期货市场(future market) ::5E 8919
可转让定期存单市场(negotiable CDmarket) %JZZ%xc
货币市场(money market) TUIk$U?/I
黄金市场(gold market)