重置成本(replacement cost) {/d<Jm:
转租赁(subleases) *-0t
j~)>
准改组(quasi-reorbganization)(美) D_mdX9-~
资本保全(capital maintenance) oRH]67(Z
资本化价值(capitalized value) .;nU"
a3'
资本因素(capital factor) pD;'uEFBQ
资产负债法(asset/libility method) GIG\bQSv2
存货转让价格(inventory transfer price) wtlIyE
创立合并(consolidation) H?A&P4nZ
出租人会计(accounting for leases-lessor) c%,@O&o
持有(产)损益(holding gains losses) Xo^P=uf%
持仓盈亏(opsition gain and loss) =M39I&N
承租人会计(accounting for leases-leasee) 6xI9%YDy
成本回收法(cost recovery method) K`}8fU
纵向合并(Vertical integration) %A_h!3f&
综合变动(general change) 5A^$!q P
子公司权益变动(change in ownership of a subsidiary) D2<(V,h9
子公司(subsidiary company) {-?^j{O0.
资源税(resources tax) JAEn
72
成本法(cost method) O.OPIQ=?:w
财产信托会计(fiduciary accounting)(美) hdW}._
财产税(property tax) /*Xr^X6
部分分摊法(partial allocation) Am>^{qh9
不合并子公司(unconsolidated subsidiaries) b/^i
最低退休金负债(minimum liability)(美) N_<wiwI
<
租赁(leases) Q[sj/
租金(rents) l}\q }7\)
企业会计 !Miw.UmPm
企业财务(business finance) _4~'K?
期权市场(option market) H$G`e'`OZ
期货市场(future market) Yu1[`QbB
可转让定期存单市场(negotiable CDmarket) qRk<1.
货币市场(money market) M`m-@z
黄金市场(gold market)