重置成本(replacement cost) "V[j&B)P
转租赁(subleases) ~su>RolaX
准改组(quasi-reorbganization)(美) bBi>BP=
资本保全(capital maintenance) k4']q
资本化价值(capitalized value) [U&
k"s?
资本因素(capital factor) t/[2{'R4
资产负债法(asset/libility method) vFUp$[
存货转让价格(inventory transfer price) "Hw%@]#
创立合并(consolidation) "yu{b]AU
出租人会计(accounting for leases-lessor) Ue}1(2.v
持有(产)损益(holding gains losses) G<C D4:V
持仓盈亏(opsition gain and loss) m6i ,xn
承租人会计(accounting for leases-leasee) Ichg,d-M-K
成本回收法(cost recovery method) 9K$
x2U
纵向合并(Vertical integration) G#%Sokkb'
综合变动(general change) K*:=d}^
子公司权益变动(change in ownership of a subsidiary) sP
Nm.W$_
子公司(subsidiary company) mnA_$W3~I
资源税(resources tax) Vh0cac|X
成本法(cost method) E-WpsNJ)X
财产信托会计(fiduciary accounting)(美) WO>,=^zPJ
财产税(property tax) 2hHRitt36
部分分摊法(partial allocation)
#w; "s*
不合并子公司(unconsolidated subsidiaries) |b\a)1Po:
最低退休金负债(minimum liability)(美) p*<Jg l
租赁(leases) U6-47m0%
租金(rents) -8)Hulo/{U
企业会计 y3;M$Jr
企业财务(business finance) Uh.swBC n
期权市场(option market) |sGJum&=
期货市场(future market) .i;.5)shsu
可转让定期存单市场(negotiable CDmarket) }XUL\6 U
货币市场(money market) vAM1|,U
黄金市场(gold market)