重置成本(replacement cost) >WVos 4
转租赁(subleases) :D\M.A
准改组(quasi-reorbganization)(美) d%1j4JE{
资本保全(capital maintenance) >TK:&V
资本化价值(capitalized value) +fBbW::R^
资本因素(capital factor) [AstD9
资产负债法(asset/libility method) z/dpnGX
存货转让价格(inventory transfer price) A NR?An
创立合并(consolidation) H$bu*o-Z
出租人会计(accounting for leases-lessor) Oi+9kk
e
持有(产)损益(holding gains losses) Zi<Y?Vm/,O
持仓盈亏(opsition gain and loss) Ha>Hb`
承租人会计(accounting for leases-leasee) yU<T_&M
成本回收法(cost recovery method) &66-0d+Sh
纵向合并(Vertical integration) ixm-wZI
综合变动(general change) dT?/9JIv
子公司权益变动(change in ownership of a subsidiary) ve|ig]$5g<
子公司(subsidiary company) U$-Gc[=|
资源税(resources tax) >NwS0j$j@
成本法(cost method) !6{; z/Hy
财产信托会计(fiduciary accounting)(美) >1q
W*
财产税(property tax) }#]2u|G
部分分摊法(partial allocation) "ld4v+o8l
不合并子公司(unconsolidated subsidiaries) VbLwhA2W}F
最低退休金负债(minimum liability)(美)
m?G@#[
l
租赁(leases) *m)+|v}
租金(rents) Y_'3pX,
企业会计 xvn@zi
企业财务(business finance) W/e6O?? O
期权市场(option market)
HG
kL6o=
期货市场(future market) U?]}K S;6
可转让定期存单市场(negotiable CDmarket)
StZ GKY[Q
货币市场(money market) hq+j8w}<-
黄金市场(gold market)