重置成本(replacement cost) Ob#d;F
转租赁(subleases) ,s9gGCA
准改组(quasi-reorbganization)(美) yxx'g+D*
资本保全(capital maintenance) y]e[fZ`L
资本化价值(capitalized value) GZwz4=`
资本因素(capital factor) <+mYC'p
资产负债法(asset/libility method) 9_
存货转让价格(inventory transfer price) RMvq\J}w!
创立合并(consolidation) Gjh8>(
出租人会计(accounting for leases-lessor) :K)7_]y
持有(产)损益(holding gains losses) (Iz$_(
持仓盈亏(opsition gain and loss) /Q nq,`z
承租人会计(accounting for leases-leasee) >{HQ"{Q
成本回收法(cost recovery method) ym=7EY?o
纵向合并(Vertical integration) {%b*4x0?
综合变动(general change) ;n~-z5)
子公司权益变动(change in ownership of a subsidiary) !|#W,9
子公司(subsidiary company) JE<w7:R&
资源税(resources tax) 7B)m/%>3s
成本法(cost method) 'C2X9/!,
财产信托会计(fiduciary accounting)(美) H-|%\9&{S
财产税(property tax) .*Mp+Q}^
部分分摊法(partial allocation) _/>JM0
不合并子公司(unconsolidated subsidiaries) S
4hv7.A
最低退休金负债(minimum liability)(美) Sr#\5UDS
租赁(leases) U7do,jCoa
租金(rents) L<62-+e`
企业会计 Qu;cl/&
企业财务(business finance) 00-cT9C3
期权市场(option market) TF1,7
Qd
期货市场(future market) S<Os\/*
可转让定期存单市场(negotiable CDmarket) 9-3, DxZ}
货币市场(money market) (E{}iq@2
黄金市场(gold market)