重置成本(replacement cost) QgU]3`z"
转租赁(subleases) %_E5B6xi{
准改组(quasi-reorbganization)(美) KJT N"hF
资本保全(capital maintenance)
M]5l-i$
资本化价值(capitalized value) (>0`e8v!
资本因素(capital factor) wetu.aMp
资产负债法(asset/libility method) .$-;`&0cZ
存货转让价格(inventory transfer price) 9mDdX
创立合并(consolidation) @M\JzV4 A[
出租人会计(accounting for leases-lessor) U[pHT _U
持有(产)损益(holding gains losses) cY!Y?O
持仓盈亏(opsition gain and loss) PJB_"?NTTC
承租人会计(accounting for leases-leasee) $HQ~I?r{Hf
成本回收法(cost recovery method) -4QZ/ *
纵向合并(Vertical integration) co\?
SgE35
综合变动(general change) 28^/By:J
子公司权益变动(change in ownership of a subsidiary) _(f@b1O~
子公司(subsidiary company) l^R:W#*+U
资源税(resources tax) [Z/P[370
成本法(cost method) bq7+l4CGTv
财产信托会计(fiduciary accounting)(美) 15 {^waR6
财产税(property tax) |5;,]lbt
部分分摊法(partial allocation) P7}w^#x
不合并子公司(unconsolidated subsidiaries) ;0WAfu}#H
最低退休金负债(minimum liability)(美) "-S!^h/v
租赁(leases) RbUir185Y
租金(rents) l atm_\
企业会计 -!+i
^r
企业财务(business finance) <IR@/b!,
期权市场(option market) LeN }Q
期货市场(future market) 2f:h z
可转让定期存单市场(negotiable CDmarket) ~W>{Dd(J_
货币市场(money market) 0i[t[_sce
黄金市场(gold market)