重置成本(replacement cost) v\0^mp
转租赁(subleases) +R\~3uj[7
准改组(quasi-reorbganization)(美) uxDLDA$;
资本保全(capital maintenance) m&El)
资本化价值(capitalized value) o)I/P<
资本因素(capital factor) !$>G#+y
资产负债法(asset/libility method) Ay$
>(;
存货转让价格(inventory transfer price) <GfVMD
创立合并(consolidation) 0dt"ZSm
出租人会计(accounting for leases-lessor) Eo=HNe
持有(产)损益(holding gains losses) }$aNOf%:
持仓盈亏(opsition gain and loss) 7),*3c ')
承租人会计(accounting for leases-leasee) QJXdb]Y^;
成本回收法(cost recovery method) p":zrf'(6
纵向合并(Vertical integration) HdCk!Fv
综合变动(general change) VS`Z_Xn
子公司权益变动(change in ownership of a subsidiary) fVUKvZ}P*
子公司(subsidiary company) W_JhNe
资源税(resources tax) VGJDqm!
成本法(cost method) S0xIvzS
财产信托会计(fiduciary accounting)(美) Xj,j0
财产税(property tax) 8=4^Lm
部分分摊法(partial allocation) 5
,ZRP'oI
不合并子公司(unconsolidated subsidiaries) SIv[9G6
最低退休金负债(minimum liability)(美) kI+b <$:D
租赁(leases) 2"M_sL
租金(rents) :,YLx9i>
企业会计 }t
d6fj_{
企业财务(business finance) X_?%A54z?
期权市场(option market) b|wWHNEdb,
期货市场(future market) ^[TOZXL`:
可转让定期存单市场(negotiable CDmarket) cx:jUsb6
货币市场(money market)
0w}{(P;
黄金市场(gold market)