重置成本(replacement cost) `koOp
转租赁(subleases) -Bj.hx*
准改组(quasi-reorbganization)(美) ;xL67e%?
资本保全(capital maintenance) $np=eT)
资本化价值(capitalized value) ppEJs
资本因素(capital factor) ]} '^`
资产负债法(asset/libility method) ,
,S9$@R
存货转让价格(inventory transfer price) $9G3LgcS
创立合并(consolidation) aIQOs
出租人会计(accounting for leases-lessor) >W'j9+Va
持有(产)损益(holding gains losses) =KV@&Y^x4
持仓盈亏(opsition gain and loss) L*P_vCC
承租人会计(accounting for leases-leasee) ]x2Jpk99a
成本回收法(cost recovery method) KL
"Y!PN:
纵向合并(Vertical integration) ])C>\@c6Gm
综合变动(general change) h9)RJSF4
子公司权益变动(change in ownership of a subsidiary) sN-oEqS
子公司(subsidiary company) Z)NrhJC
资源税(resources tax) 9J?W '8s5
成本法(cost method) Y =9j2 ]t
财产信托会计(fiduciary accounting)(美)
pL~=Z?(B
财产税(property tax) U M@naU
部分分摊法(partial allocation) Yr+d1(
不合并子公司(unconsolidated subsidiaries) %8
qSv%_
最低退休金负债(minimum liability)(美) =:4?>2)
租赁(leases) r]9 e^
租金(rents) sv'
Gt1&"Z
企业会计 Lj iI+NJ
企业财务(business finance) 9/G!0uE
期权市场(option market) A]j}'
期货市场(future market) NS Np
可转让定期存单市场(negotiable CDmarket) zwnw
'
货币市场(money market) 9<v}LeX
黄金市场(gold market)