重置成本(replacement cost) EvGU j$
转租赁(subleases) 4YU 1Kr4
准改组(quasi-reorbganization)(美) L<[,7V
资本保全(capital maintenance) rsIt~w
资本化价值(capitalized value)
6Dr$*9
资本因素(capital factor) L!G9O]WB
资产负债法(asset/libility method) D7Rbho<
存货转让价格(inventory transfer price) ;-<<1Jz/2
创立合并(consolidation) ,b2O^tJF#
出租人会计(accounting for leases-lessor) D_,_.C~O
持有(产)损益(holding gains losses) b&|YQW}~
持仓盈亏(opsition gain and loss) #b]}cwd!
承租人会计(accounting for leases-leasee) Oy?iAQ+
成本回收法(cost recovery method) i?P]}JENM
纵向合并(Vertical integration) @BB,i /
综合变动(general change) 0X S' v,|
子公司权益变动(change in ownership of a subsidiary) _If@#WnoyA
子公司(subsidiary company) ]aL [
资源税(resources tax) \8C*O{w
成本法(cost method) 45!`g+)
财产信托会计(fiduciary accounting)(美) 5
\.TZMB
财产税(property tax) j*3sjOoC
部分分摊法(partial allocation) &Hp\("
不合并子公司(unconsolidated subsidiaries) }E)8soQR
最低退休金负债(minimum liability)(美) A
)s"h=R
租赁(leases) ?tal/uC
租金(rents)
=t>`<T|(
企业会计 `OF;>u*:
企业财务(business finance) ND99g
期权市场(option market) Y
GcY2p<
期货市场(future market) Ff1M~MhG
可转让定期存单市场(negotiable CDmarket) +wf& L
货币市场(money market) JOE{&^j
黄金市场(gold market)