重置成本(replacement cost) L0EF
CQ7
转租赁(subleases) y)D7!s
准改组(quasi-reorbganization)(美) xq\A TON
资本保全(capital maintenance) WN9K*Tt~o&
资本化价值(capitalized value) 6\GL|#G
资本因素(capital factor) [RFF&uy
资产负债法(asset/libility method) p}9bZKyf
存货转让价格(inventory transfer price) \%$z!]S>
创立合并(consolidation) +9[s(E?SY
出租人会计(accounting for leases-lessor) /qObXI
持有(产)损益(holding gains losses) EjFK zx
持仓盈亏(opsition gain and loss) >' e(|P4
承租人会计(accounting for leases-leasee) qgk6 \&K[
成本回收法(cost recovery method) ;nZN}&m
纵向合并(Vertical integration) L6f$ID:
综合变动(general change) ZhYOz
子公司权益变动(change in ownership of a subsidiary) I+g[
p
子公司(subsidiary company) 7FvtWE*
资源税(resources tax) 1Aw/-FxJ
成本法(cost method) \A=:6R%Qb
财产信托会计(fiduciary accounting)(美) mQqv{1
财产税(property tax) a534@U4,
部分分摊法(partial allocation) iES?}K/q
不合并子公司(unconsolidated subsidiaries) 2}8xY:|@(U
最低退休金负债(minimum liability)(美) 3lT>C'qq
租赁(leases) 2m0laJ3p9
租金(rents) oY8S-N;(t
企业会计 t182&gpd`
企业财务(business finance) b@m\ca
期权市场(option market) 1GI/gc\
期货市场(future market) j_Qkw ?
可转让定期存单市场(negotiable CDmarket) NZ=`iA8)X
货币市场(money market) i!DO
黄金市场(gold market)