重置成本(replacement cost) ^YJ%^P
转租赁(subleases) msY6zJc`
准改组(quasi-reorbganization)(美) &->ngzg
资本保全(capital maintenance) hr!'
资本化价值(capitalized value) |`xM4
5
资本因素(capital factor) JvK]EwR
;
资产负债法(asset/libility method) 7"F29\
存货转让价格(inventory transfer price) THARr#1b};
创立合并(consolidation) 0Py*%}r1
出租人会计(accounting for leases-lessor) &$ud;r#
持有(产)损益(holding gains losses) v-BQ>-& s
持仓盈亏(opsition gain and loss) A"z9t#dv@
承租人会计(accounting for leases-leasee) 9s1^hW2%Q
成本回收法(cost recovery method) !ewT#afyu(
纵向合并(Vertical integration) J;=T"C&
综合变动(general change) s94*uZ(C/
子公司权益变动(change in ownership of a subsidiary) O4Q"2
子公司(subsidiary company) <PiO %w{
资源税(resources tax) H'JU5nE
成本法(cost method) f>bL
}L
财产信托会计(fiduciary accounting)(美) w2 r
财产税(property tax) U(LLIyZv
部分分摊法(partial allocation) 9VanR
::XX
不合并子公司(unconsolidated subsidiaries) a|j
Zg
最低退休金负债(minimum liability)(美) )*`h)`\y
租赁(leases) \2]_NU5.
租金(rents) ITg<u?z_
企业会计 j
wUX?`6jX
企业财务(business finance) +H28 F_#
期权市场(option market) uaz!ze+
期货市场(future market) |-;VnC&UY
可转让定期存单市场(negotiable CDmarket) uuxVVgWp{
货币市场(money market) U
E$Ix
黄金市场(gold market)