重置成本(replacement cost) 'e8O
\FOf
转租赁(subleases) ' [%
?j?2r
准改组(quasi-reorbganization)(美) |t_SN
,)dd
资本保全(capital maintenance) c
Sktm&SP
资本化价值(capitalized value) 4^k+wQU
资本因素(capital factor) gZ6tbp,X
资产负债法(asset/libility method) `
FmRoMW9+
存货转让价格(inventory transfer price) afye$$X
创立合并(consolidation) gqDSHFm:
出租人会计(accounting for leases-lessor) t{O2JF#5u
持有(产)损益(holding gains losses) [q~3$mjQ
持仓盈亏(opsition gain and loss) ?'^yw C`
承租人会计(accounting for leases-leasee) .:iO$wjp5
成本回收法(cost recovery method) d>Ky(wS
纵向合并(Vertical integration) +[Q`I*C
综合变动(general change) }h=3[pe}
子公司权益变动(change in ownership of a subsidiary) h 2C9p2.
子公司(subsidiary company) j!K{1s[.y
资源税(resources tax) gCM(h[7A
成本法(cost method) f&?
8fB8{
财产信托会计(fiduciary accounting)(美) ]?s^{
财产税(property tax) Te H_DVxj
部分分摊法(partial allocation) J:0`*7
不合并子公司(unconsolidated subsidiaries) _nec6=S6(
最低退休金负债(minimum liability)(美) A3Y}|7QA
租赁(leases) 0f"la=6
租金(rents) vzZ"T
SP
企业会计 qKNHhXi
企业财务(business finance) g]U!]
期权市场(option market) z/|tsVK
期货市场(future market) 9C| -|mo
可转让定期存单市场(negotiable CDmarket) I GB)
货币市场(money market) -{Fy@$!
黄金市场(gold market)