重置成本(replacement cost) kQ lwl9
转租赁(subleases) gVR]z9
准改组(quasi-reorbganization)(美) Z0-?;jA@
资本保全(capital maintenance) )i[Vq|n
资本化价值(capitalized value) M;OMsRCVO
资本因素(capital factor) t#t[cgI
资产负债法(asset/libility method) <LXx_{=:
存货转让价格(inventory transfer price) :lvBcFw
创立合并(consolidation) ^eO/?D8~h
出租人会计(accounting for leases-lessor) ,5ZQPICF
持有(产)损益(holding gains losses) c>>.>^5
持仓盈亏(opsition gain and loss) $7g+/3Fu^
承租人会计(accounting for leases-leasee) %8xRT@Q
成本回收法(cost recovery method) =Tl_~OR
纵向合并(Vertical integration) 3/Z>W|w#w
综合变动(general change) +`{OOp=
子公司权益变动(change in ownership of a subsidiary) 2=0HQXXrq
子公司(subsidiary company) ~gMt
U
资源税(resources tax) !d!u{1Y&
成本法(cost method) |K-`
财产信托会计(fiduciary accounting)(美) DU]KD%kl
财产税(property tax) sO6=w%l^
部分分摊法(partial allocation) LfFXYX^
不合并子公司(unconsolidated subsidiaries) :|n iFK4
最低退休金负债(minimum liability)(美) vxI9|i
租赁(leases) Rc1k_fZ}
租金(rents) x(eX.>o\
企业会计 T:m"
eD;
企业财务(business finance) kC
6*An_f
期权市场(option market) 324XoMO
期货市场(future market) ArNQ}F/
可转让定期存单市场(negotiable CDmarket) F N=WU<
5
货币市场(money market) 5~ :/%+F0=
黄金市场(gold market)