重置成本(replacement cost) HI`A;G]
转租赁(subleases) {CyPcD'$s
准改组(quasi-reorbganization)(美)
KL_}:O68
资本保全(capital maintenance) cd%g]T)#1
资本化价值(capitalized value) . L6@Rs
资本因素(capital factor) ]e3}9.
资产负债法(asset/libility method) ,9j:h)ks?
存货转让价格(inventory transfer price) EA{*%9 A
创立合并(consolidation) ST[1'T+L
出租人会计(accounting for leases-lessor) X72X:"
持有(产)损益(holding gains losses) OQb9ijLeK
持仓盈亏(opsition gain and loss) R8W44I*R:
承租人会计(accounting for leases-leasee) kk7:A0._
成本回收法(cost recovery method) C5n=2luI_
纵向合并(Vertical integration) co%_~xO
综合变动(general change) ke6cZV5w
子公司权益变动(change in ownership of a subsidiary) W2LblZE!
子公司(subsidiary company) !?-5hh1\
资源税(resources tax) Xs,PT
成本法(cost method) ?kxWj(
D
财产信托会计(fiduciary accounting)(美) ,ce^"yG
财产税(property tax) '!L1z4
5
部分分摊法(partial allocation) BNm va
不合并子公司(unconsolidated subsidiaries) WatLAn+
最低退休金负债(minimum liability)(美) dGW7,B~
租赁(leases) %+W
>+xRb
租金(rents) o 0
#]EMr
企业会计 &``oZvuB
企业财务(business finance) A-`J!xj#/
期权市场(option market) /Gv$1t^a
期货市场(future market) DczF0Ow
可转让定期存单市场(negotiable CDmarket) pC.T)k
货币市场(money market) z7pXpy \
黄金市场(gold market)