重置成本(replacement cost) 56T<s+X>
转租赁(subleases) ~xZFm
准改组(quasi-reorbganization)(美) %C^U?m`
资本保全(capital maintenance) b+bgGLo
资本化价值(capitalized value) "#anL8
资本因素(capital factor) r%\(5H f
资产负债法(asset/libility method) =+HMPV6yg7
存货转让价格(inventory transfer price) e"Kg/*Ji1
创立合并(consolidation) yAz`n[
出租人会计(accounting for leases-lessor) p
uEuv6F
持有(产)损益(holding gains losses) B
QmHYar
持仓盈亏(opsition gain and loss) DC4O@"
承租人会计(accounting for leases-leasee) In<L?U?([D
成本回收法(cost recovery method) \X1?,gV_
纵向合并(Vertical integration) |)`<D
综合变动(general change) f86h"#4
子公司权益变动(change in ownership of a subsidiary) Z.TYi~d/9D
子公司(subsidiary company) >={?H?C
资源税(resources tax) xXkP(^ Y
成本法(cost method) rG)K?
B~
财产信托会计(fiduciary accounting)(美) @Cg%7AF
财产税(property tax) KKB&)R
部分分摊法(partial allocation) EX zA(igS
不合并子公司(unconsolidated subsidiaries) v0Ww~4|],
最低退休金负债(minimum liability)(美) U\dq
Mp#Wy
租赁(leases) ^'9:n\SKQ
租金(rents) ntK#7(U'
企业会计 ,v(K|P@
企业财务(business finance) O1!hSu&
期权市场(option market) H&Jp,<\x
期货市场(future market) %zDh07VT\
可转让定期存单市场(negotiable CDmarket) V/xGk9L~
货币市场(money market) .H;[
s
黄金市场(gold market)