重置成本(replacement cost) Q6m8N
转租赁(subleases) ?NwrdcQ
准改组(quasi-reorbganization)(美) 0?54 8yH
资本保全(capital maintenance) (MLcA\LJ
资本化价值(capitalized value) }y6)d.
资本因素(capital factor) z~Q=OPCnY
资产负债法(asset/libility method) oU|G74e6
存货转让价格(inventory transfer price) G*IP?c>=
创立合并(consolidation) 40?RiwwD
出租人会计(accounting for leases-lessor) mx^Ga=:
?
持有(产)损益(holding gains losses) w_{tS\
持仓盈亏(opsition gain and loss) 5x+]uABE
承租人会计(accounting for leases-leasee) SnE^\I^
O
成本回收法(cost recovery method) ??F* Z" x
纵向合并(Vertical integration) z}E_wg
综合变动(general change) q-! H7o
子公司权益变动(change in ownership of a subsidiary) F85_Lz4
子公司(subsidiary company) F! =l
r
资源税(resources tax) \Th<7WbR6#
成本法(cost method) 3(c-o0M
财产信托会计(fiduciary accounting)(美)
GK/Po51
财产税(property tax) m*m),mZ"
部分分摊法(partial allocation) jn^X{R\
不合并子公司(unconsolidated subsidiaries) JP4DV=}L
最低退休金负债(minimum liability)(美) l.@1]4.
租赁(leases) `XxnQng
租金(rents) Y,s EM%
企业会计 0O"W0s"T#
企业财务(business finance) DFMpU.BN W
期权市场(option market) TAXsL&Tz>
期货市场(future market) z>W:+W"o
可转让定期存单市场(negotiable CDmarket) rpKZ>S|7+)
货币市场(money market) >NUbk9}J4
黄金市场(gold market)