重置成本(replacement cost) d4P0f'.z
转租赁(subleases) jdY v*/^
准改组(quasi-reorbganization)(美) =9;jVaEMJL
资本保全(capital maintenance) Px4zI9;cB
资本化价值(capitalized value) g loo].z
资本因素(capital factor) =c8U:\0
资产负债法(asset/libility method) 3&@MZF&
存货转让价格(inventory transfer price) dkQA[/k
创立合并(consolidation) wzMWuA4vX
出租人会计(accounting for leases-lessor) VM3H&$d(h
持有(产)损益(holding gains losses) EN%Xs578
持仓盈亏(opsition gain and loss) []Z| *+=Q
承租人会计(accounting for leases-leasee) XjwTjgL<
成本回收法(cost recovery method) IfZaK([
纵向合并(Vertical integration) nWK"i\2#G
综合变动(general change) lC1X9Op
子公司权益变动(change in ownership of a subsidiary) NwG&uc+Q
子公司(subsidiary company) Tj{!Fx^H
资源税(resources tax) ma
}Y\(38
成本法(cost method) j$]t`6gG
财产信托会计(fiduciary accounting)(美) [21tT/
财产税(property tax) ':!;6v|L
部分分摊法(partial allocation) J 6
S
不合并子公司(unconsolidated subsidiaries) ^tuJM:
最低退休金负债(minimum liability)(美) 7
9%${ajSI
租赁(leases) `4&\ %9
租金(rents) 8}Y(
@
%4
企业会计 Z<r&- !z
企业财务(business finance) ryx<^q
期权市场(option market) _TB\@)\
期货市场(future market) jq["z<V)x
可转让定期存单市场(negotiable CDmarket) l{Hi5x'H
货币市场(money market) ?XGZp?6
黄金市场(gold market)