重置成本(replacement cost) YU`{
转租赁(subleases) NWvxbv
准改组(quasi-reorbganization)(美) 9p.>L8
资本保全(capital maintenance) x:x QXjJ
资本化价值(capitalized value) 3:gk:j#
资本因素(capital factor) S]N4o'K}q
资产负债法(asset/libility method) 71%u|k8|
存货转让价格(inventory transfer price) \5Jv;gc\\
创立合并(consolidation) u"%fz8v
出租人会计(accounting for leases-lessor) d
!H)voX
持有(产)损益(holding gains losses) ox6rR
持仓盈亏(opsition gain and loss) {x:IsQZ
承租人会计(accounting for leases-leasee) 2S;zze7)
成本回收法(cost recovery method) w&{J9'~
纵向合并(Vertical integration) .EdV36$n
综合变动(general change) )N/KQ[W
子公司权益变动(change in ownership of a subsidiary) >O
_
子公司(subsidiary company) |2# Ro*
资源税(resources tax) 9V&LJhDQ
成本法(cost method) RB"rx\u7K
财产信托会计(fiduciary accounting)(美) D6t]E)FH
财产税(property tax) h2>0#Vp3j
部分分摊法(partial allocation)
]Oy<zU
不合并子公司(unconsolidated subsidiaries) - \QtE}|4
最低退休金负债(minimum liability)(美) -AE/,@ \P
租赁(leases) J0 P
租金(rents) (0+m&,
z
企业会计 F\I^d]#,[
企业财务(business finance) z-Dp
LV
期权市场(option market) hG^23FiN
期货市场(future market) {aSq3C<r
可转让定期存单市场(negotiable CDmarket) 93\,m+-
货币市场(money market) Pz 'Hqvd
黄金市场(gold market)