重置成本(replacement cost) LoJEchRK
转租赁(subleases) ESIeZhXVH
准改组(quasi-reorbganization)(美) $*XTX?,'
资本保全(capital maintenance) F!I9)PSj
资本化价值(capitalized value) 1z,P"?Q
资本因素(capital factor) $_HyE%F#
资产负债法(asset/libility method) xjxX4_
存货转让价格(inventory transfer price) ,5~C($-t
创立合并(consolidation) 4},Y0 QXw
出租人会计(accounting for leases-lessor) n
sN n>{
持有(产)损益(holding gains losses) nC$c.K'
持仓盈亏(opsition gain and loss) 9zBt
a
承租人会计(accounting for leases-leasee) A2PeI"y
成本回收法(cost recovery method) kyYU 1gfh
纵向合并(Vertical integration) C^]UK
综合变动(general change) j:48l[;ed
子公司权益变动(change in ownership of a subsidiary) mH<|.7~0
子公司(subsidiary company) $Mx?Y9!
资源税(resources tax) N /2WUp
成本法(cost method) #w^Ot*{!N
财产信托会计(fiduciary accounting)(美) nhm#_3!6A
财产税(property tax) uE,TEa9;
部分分摊法(partial allocation) 3-0jxx(
不合并子公司(unconsolidated subsidiaries) b'/:e#F
最低退休金负债(minimum liability)(美) //$^~}wt
租赁(leases)
6|6O|
<o
租金(rents) &d!ASa
企业会计 =@
P(cFJ/
企业财务(business finance) Vq
OTrB1w/
期权市场(option market) t08[3Q&
期货市场(future market) :de4Fje/4y
可转让定期存单市场(negotiable CDmarket) u!VrMH
货币市场(money market) -=u9>S)!c
黄金市场(gold market)