重置成本(replacement cost) $Bc3| `K1v
转租赁(subleases) CfS;F
准改组(quasi-reorbganization)(美) Lz_.m
资本保全(capital maintenance) jf1GYwuW*
资本化价值(capitalized value) /^jl||'H,:
资本因素(capital factor) PB"=\>]`N
资产负债法(asset/libility method) -wx~*
存货转让价格(inventory transfer price) O>vCi&
创立合并(consolidation) ucz~y!4L{
出租人会计(accounting for leases-lessor) j~.tyxOq#
持有(产)损益(holding gains losses) J,:;\Xhl
持仓盈亏(opsition gain and loss) f$5pp=s: n
承租人会计(accounting for leases-leasee) R#y"SxD()
成本回收法(cost recovery method) L1G)/Vkw
纵向合并(Vertical integration) A2L"&dl
综合变动(general change) tKuJ &I~
子公司权益变动(change in ownership of a subsidiary) `5(F'o
子公司(subsidiary company) j-"34
资源税(resources tax) `ItoL7bi
成本法(cost method) x%ccNP0
财产信托会计(fiduciary accounting)(美) fyT|xI`iD
财产税(property tax) M,kO7g
部分分摊法(partial allocation) C,mfA%63
不合并子公司(unconsolidated subsidiaries) j$s/YI:
最低退休金负债(minimum liability)(美) noz1W ]
租赁(leases) IaOR%Bg
租金(rents) ,UVu.RjXN
企业会计 ,H.5TQ#
企业财务(business finance) -(lP8Y~gFY
期权市场(option market) fdwP@6eh
期货市场(future market) |w#~v%w
可转让定期存单市场(negotiable CDmarket) +C,/B
uG
货币市场(money market) 2T?Y
黄金市场(gold market)