重置成本(replacement cost) 1$Pn;jg:
转租赁(subleases) z3[0BWXs
准改组(quasi-reorbganization)(美) grh
wPnKl
资本保全(capital maintenance) {E~MqrX
资本化价值(capitalized value) 7E9h!<5v
资本因素(capital factor) IFY,j8~q
资产负债法(asset/libility method) rn?:utP
存货转让价格(inventory transfer price) 5Y8/ZW~D0
创立合并(consolidation) Ng} AEAFp
出租人会计(accounting for leases-lessor) XHlx89v7
持有(产)损益(holding gains losses) mTzzF9n"Y
持仓盈亏(opsition gain and loss) emV@kN.
承租人会计(accounting for leases-leasee) "kjjq~l
成本回收法(cost recovery method) 4%I(Z'*Cx
纵向合并(Vertical integration) &,Xs=Lvmq
综合变动(general change) $v6dB {%Qu
子公司权益变动(change in ownership of a subsidiary) Z<#beT6
子公司(subsidiary company) +0O{"XM
资源税(resources tax) WqC6c&NM
成本法(cost method) o
IM]
财产信托会计(fiduciary accounting)(美)
EO;f`s)t
财产税(property tax) "
=W7=V8w
部分分摊法(partial allocation) nV0"q|0K;
不合并子公司(unconsolidated subsidiaries) [N/[7Q/y
最低退休金负债(minimum liability)(美) ;6} *0V_!k
租赁(leases) khb
Gyg%
租金(rents) imtW[ y+4
企业会计 1lNg} !)[K
企业财务(business finance) s.rS06x
期权市场(option market) 1b'1vp
期货市场(future market) WbS2w @8
可转让定期存单市场(negotiable CDmarket) x=qACoq
货币市场(money market) 8fdK|l w
黄金市场(gold market)