重置成本(replacement cost) DRzpV6s
转租赁(subleases) nAX|=qp#
准改组(quasi-reorbganization)(美) Zk/NO^1b
资本保全(capital maintenance) }(],*^'u-
资本化价值(capitalized value) YVaQ3o|!
资本因素(capital factor) ^twv0>vEo
资产负债法(asset/libility method) $yc,D=*Isi
存货转让价格(inventory transfer price) C=m Y
创立合并(consolidation) iwVra"y
出租人会计(accounting for leases-lessor) $e;!nI;z
持有(产)损益(holding gains losses) -j$l@2g
持仓盈亏(opsition gain and loss) g SwG=e\
承租人会计(accounting for leases-leasee) yd%\3}-
成本回收法(cost recovery method) jK=*~I
纵向合并(Vertical integration) ,mX|TI<*
综合变动(general change) 0iE).Za0g
子公司权益变动(change in ownership of a subsidiary) dSL %%
子公司(subsidiary company) KGWENX_U
资源税(resources tax) 2%<jYm#'z-
成本法(cost method) 0!VLPA:
财产信托会计(fiduciary accounting)(美) 5]Ra?rF
财产税(property tax) Dsua13 hF
部分分摊法(partial allocation) =%u|8Ea*`
不合并子公司(unconsolidated subsidiaries) KALg6DZe:
最低退休金负债(minimum liability)(美) rzmk-V
租赁(leases) nSow$6T_
租金(rents) 6m"
75
企业会计 _l
,Z38
企业财务(business finance) }F`Tp8/&j
期权市场(option market) oto
od
期货市场(future market) Fa!)$eb7
可转让定期存单市场(negotiable CDmarket) =qtoDe
货币市场(money market) )eFFtnu5
黄金市场(gold market)