重置成本(replacement cost) @w[i%F,&`
转租赁(subleases) cj/`m$
准改组(quasi-reorbganization)(美) |p11Jt[
资本保全(capital maintenance) Ux[<g%F"
资本化价值(capitalized value) gb ga"WO
资本因素(capital factor) X
W)TI
资产负债法(asset/libility method) 'ZfgCu)St
存货转让价格(inventory transfer price) ^OR0Vp>L
创立合并(consolidation) xP9(J
0y
出租人会计(accounting for leases-lessor) #o.e
(C
持有(产)损益(holding gains losses) yB*,)x0
@
持仓盈亏(opsition gain and loss) 1o_kY"D<
承租人会计(accounting for leases-leasee) rl*O-S
/
成本回收法(cost recovery method) j2Zp#E!
纵向合并(Vertical integration) <B"sp r&1
综合变动(general change) XpIiJry!6
子公司权益变动(change in ownership of a subsidiary) ^QB[;g.O
子公司(subsidiary company) C|(A/b
资源税(resources tax) N%y i4
成本法(cost method) U2oCSo5:3N
财产信托会计(fiduciary accounting)(美) 5,RUPaE
财产税(property tax) ]T4/dk&|o^
部分分摊法(partial allocation) t8Zo9q>
不合并子公司(unconsolidated subsidiaries) Hd|l6/[xz
最低退休金负债(minimum liability)(美) 5Wt){rG0Z
租赁(leases) s[1ao"sZ^
租金(rents) @=Kq99=\U
企业会计 GP|=4T}Bf
企业财务(business finance) NWB
YpGZx
期权市场(option market) S:\i
M:
期货市场(future market) .1x04Np!
可转让定期存单市场(negotiable CDmarket) US6_5>/
货币市场(money market) L+%"e
w
黄金市场(gold market)