重置成本(replacement cost) $dR%8@.H
转租赁(subleases) ?@_dx=su
准改组(quasi-reorbganization)(美) Gkl#s7'
资本保全(capital maintenance) fOVRtSls
资本化价值(capitalized value) x?3p3[y
资本因素(capital factor) t`Sh!e
资产负债法(asset/libility method) nV,a|V5Xm
存货转让价格(inventory transfer price) mIyaoIE|$
创立合并(consolidation) )l=j,4nn
出租人会计(accounting for leases-lessor) DcOLK\
持有(产)损益(holding gains losses) $[Fk>d
持仓盈亏(opsition gain and loss) Z]tz<YSkG
承租人会计(accounting for leases-leasee) P.o W#Je
成本回收法(cost recovery method) mWh:,[o
纵向合并(Vertical integration) {'1,JwSmb
综合变动(general change) Nx99dr
子公司权益变动(change in ownership of a subsidiary) (<h,R@:
子公司(subsidiary company) Sz
=z
TPnO
资源税(resources tax) qVfOf\x.e
成本法(cost method) y.zW>Mfl
财产信托会计(fiduciary accounting)(美) O%Mh
g\#B
财产税(property tax) bu]bfnYi9
部分分摊法(partial allocation) PF.
HYtZqK
不合并子公司(unconsolidated subsidiaries) +mJAIjH
最低退休金负债(minimum liability)(美) 0^+W"O
租赁(leases) S
C#
租金(rents) ?^dyQhb
企业会计 %]-tA,u
企业财务(business finance) *d=pK*g
期权市场(option market) m\(a{x
期货市场(future market) %\A~w3 E
可转让定期存单市场(negotiable CDmarket) i[B%:q:&
货币市场(money market) m`/OO;/;
黄金市场(gold market)