重置成本(replacement cost) *ul-D42!U
转租赁(subleases) i?F~]8
准改组(quasi-reorbganization)(美)
;4vx+> -
资本保全(capital maintenance) _ =(v? 2:?
资本化价值(capitalized value) ;p(Doy)i
资本因素(capital factor) i
+Xb3+R
资产负债法(asset/libility method) $O9#4A;
存货转让价格(inventory transfer price) %G] W Oq=q
创立合并(consolidation) rIj B{X{Z
出租人会计(accounting for leases-lessor) 1i|5ii*vc
持有(产)损益(holding gains losses) ~HX'8\5
持仓盈亏(opsition gain and loss) C:}"?tri
承租人会计(accounting for leases-leasee) e5sQ
l1
成本回收法(cost recovery method) oPA m*
纵向合并(Vertical integration) {<Vw55)#0Q
综合变动(general change) 6)3pnhG9
子公司权益变动(change in ownership of a subsidiary) wo ) lkovd
子公司(subsidiary company) L3C'q
资源税(resources tax) 9\R+g5
成本法(cost method) W%
}zwQ
财产信托会计(fiduciary accounting)(美) Kx,<-]4
财产税(property tax) mLeK7?GL
部分分摊法(partial allocation) y-:d`>b>\
不合并子公司(unconsolidated subsidiaries) yLvU@V@~
最低退休金负债(minimum liability)(美) Qb1hk*$=
租赁(leases) `HM?Fc58
租金(rents) oSs~*mf
企业会计 cfW;gFf
企业财务(business finance) vj<JjGP
期权市场(option market) ;[j)g,7{
期货市场(future market) I6 Q
{ Axy
可转让定期存单市场(negotiable CDmarket) 1&YkRCn0
货币市场(money market) Ykj+D7rA:
黄金市场(gold market)