重置成本(replacement cost) Z-`j)3Y
转租赁(subleases) m5lMh14E
准改组(quasi-reorbganization)(美) rK W<kQT
资本保全(capital maintenance) cQ~}qE>I
资本化价值(capitalized value) +!IIt {u
资本因素(capital factor) %"~\P
u*>
资产负债法(asset/libility method) U7d%*g
存货转让价格(inventory transfer price) <>`+"O}
创立合并(consolidation) uM,bO*/f
出租人会计(accounting for leases-lessor) [H-,zY
持有(产)损益(holding gains losses) 8Czy<}S<G
持仓盈亏(opsition gain and loss) R9Wh/@J]
承租人会计(accounting for leases-leasee) Ml)~%ZbF
成本回收法(cost recovery method) d:C-
纵向合并(Vertical integration) 5inmFT?9Z
综合变动(general change) (.a:jL$
子公司权益变动(change in ownership of a subsidiary) Kl<qp7o0
子公司(subsidiary company) !> T.*8
资源税(resources tax) deSrs:.
成本法(cost method) ItGi2'}
财产信托会计(fiduciary accounting)(美) `An`"$z
财产税(property tax) ri&B%AAc
部分分摊法(partial allocation) K0RY2Hiw
不合并子公司(unconsolidated subsidiaries) ^OKCvdS
最低退休金负债(minimum liability)(美) 2@ vSe
租赁(leases) )Q\nR`k
租金(rents) [8AGW7_
企业会计 zRPX
mu{t
企业财务(business finance) ?1JVzZ4H
期权市场(option market) =vLeOX
期货市场(future market) =8
S*t5
可转让定期存单市场(negotiable CDmarket) &gxRw l
货币市场(money market) S(Md
黄金市场(gold market)