重置成本(replacement cost) %I@vM s^
转租赁(subleases) DkW^gt
准改组(quasi-reorbganization)(美) M%7|7V<o)^
资本保全(capital maintenance) Wlp`D
资本化价值(capitalized value) `tl -] ^Y2
资本因素(capital factor) 6Ia[`xuL
资产负债法(asset/libility method) hz5t/E
存货转让价格(inventory transfer price) So4#n7
创立合并(consolidation) UkC'`NWF*
出租人会计(accounting for leases-lessor) chM-YuN|
持有(产)损益(holding gains losses) Ti>}To}B5
持仓盈亏(opsition gain and loss) JY3!jtv
承租人会计(accounting for leases-leasee) :0Fc E,1
成本回收法(cost recovery method) N:,V{Pw
纵向合并(Vertical integration) LdnTdh?
综合变动(general change) 3V<c4'O\W
子公司权益变动(change in ownership of a subsidiary) <]*Jhnx/
子公司(subsidiary company) 'h[7AZ&)#
资源税(resources tax) VREDVLQT
成本法(cost method) t<%+))b
财产信托会计(fiduciary accounting)(美) 9fsc>9
财产税(property tax) V6'k\5| _
部分分摊法(partial allocation) zo@,>'m
不合并子公司(unconsolidated subsidiaries) =nlj|S ~3
最低退休金负债(minimum liability)(美) $paE6X^
租赁(leases) ?',Wn3A
租金(rents) BRv#`
企业会计 & d* bQv$
企业财务(business finance) S(0JBGC
期权市场(option market) ri4:w_/{,Y
期货市场(future market) SKGnx
可转让定期存单市场(negotiable CDmarket) U@:l~xJ
货币市场(money market) !04^E
黄金市场(gold market)