重置成本(replacement cost) tFvXVfml
转租赁(subleases) # ~(lY}
准改组(quasi-reorbganization)(美) H84Zg/ ^
资本保全(capital maintenance) b-
?d(-
资本化价值(capitalized value) }F4%5g
o
资本因素(capital factor) K)N'~jCG
资产负债法(asset/libility method) *6/OLAkyF
存货转让价格(inventory transfer price) |*>s%nF|
创立合并(consolidation) AOv>O52F/Q
出租人会计(accounting for leases-lessor) EV[ BB;eb
持有(产)损益(holding gains losses) oZ\zi> Y,
持仓盈亏(opsition gain and loss) mTBSntZx
承租人会计(accounting for leases-leasee) iT=h}>
成本回收法(cost recovery method) r<OqI*7
纵向合并(Vertical integration) M~l\rg8
综合变动(general change) r8,'LZI z
子公司权益变动(change in ownership of a subsidiary) S5/p3;O\c
子公司(subsidiary company) ,u S)N6'b6
资源税(resources tax) ( q}{;
成本法(cost method) <V1y^EW0
财产信托会计(fiduciary accounting)(美) l&{+3 aC:
财产税(property tax) 'b:UafV
部分分摊法(partial allocation) Rg
SB?
不合并子公司(unconsolidated subsidiaries) ~9Cw5rwH<;
最低退休金负债(minimum liability)(美) d$B+xW
租赁(leases) ~u-_DOA
租金(rents) lXip%6c7
企业会计 8SOfX^;o
企业财务(business finance) 7bL48W<QD
期权市场(option market) OLE@35"v]
期货市场(future market) /[+qw%>
可转让定期存单市场(negotiable CDmarket) }e-D&