重置成本(replacement cost) v%V$@MF
转租赁(subleases) suaTXKjyk+
准改组(quasi-reorbganization)(美) a`GoNh,
资本保全(capital maintenance) G[6V=G
资本化价值(capitalized value) 6{}]QvR
资本因素(capital factor) x!MYIaZ7
资产负债法(asset/libility method) L]kSj$A
存货转让价格(inventory transfer price) ,jbj-b(
创立合并(consolidation) M'HmVg4'
出租人会计(accounting for leases-lessor) 9pStArF?F0
持有(产)损益(holding gains losses) z)q9O_g9
持仓盈亏(opsition gain and loss) qbHb
24I
承租人会计(accounting for leases-leasee) E@R7b(:*
成本回收法(cost recovery method) {Rjj
纵向合并(Vertical integration) xc8
MOm
综合变动(general change) `pm6Ts{,
子公司权益变动(change in ownership of a subsidiary) +QuaQ% lA
子公司(subsidiary company) Z|uUE
资源税(resources tax) kfg9l?R$I<
成本法(cost method) r.[!n)*
财产信托会计(fiduciary accounting)(美) Tw`^
财产税(property tax)
@1gX>!
部分分摊法(partial allocation) L$l'wz
不合并子公司(unconsolidated subsidiaries) Wze\
z
最低退休金负债(minimum liability)(美) %z tCcgu*
租赁(leases) \NS\>Q+d
租金(rents) e[y
k'E
企业会计 PR{?l
企业财务(business finance) ]k]P (w
期权市场(option market) 4{X5ZS?CkI
期货市场(future market) W<xu*U(A
可转让定期存单市场(negotiable CDmarket) PE|_V
货币市场(money market) :|M0n%-X
黄金市场(gold market)