重置成本(replacement cost) d ?,wEfwp
转租赁(subleases) }y%mG&KSz
准改组(quasi-reorbganization)(美) $,1KD3;+]
资本保全(capital maintenance) >i2WYT
资本化价值(capitalized value) v=YI%{tx)
资本因素(capital factor) /J&_ZDNV~
资产负债法(asset/libility method) rX|{nb
存货转让价格(inventory transfer price) e.;B?0QrV
创立合并(consolidation) U
H6
Jvt
出租人会计(accounting for leases-lessor) Ntpw(E<$f
持有(产)损益(holding gains losses)
v&"sTcS|
持仓盈亏(opsition gain and loss) +?0r%R%\
承租人会计(accounting for leases-leasee) 3u=>Y^wu
成本回收法(cost recovery method) =K9-
纵向合并(Vertical integration) PkF'#W%
综合变动(general change) m=MM
子公司权益变动(change in ownership of a subsidiary) 4'L.I%#tZ
子公司(subsidiary company) &3YXDNm
资源税(resources tax) ET~^P
成本法(cost method) EB5^eNdL
财产信托会计(fiduciary accounting)(美) 28 ;x5m)N
财产税(property tax) VCUsvhI
部分分摊法(partial allocation) FW"gj\
不合并子公司(unconsolidated subsidiaries) (w/lZt
最低退休金负债(minimum liability)(美) 9Ljd
or
租赁(leases) D (">bR)1
租金(rents) l'"Ici#7Ls
企业会计 2L7ogyrU/A
企业财务(business finance) H`jvT]
期权市场(option market) ZJ|&t
期货市场(future market) h
x
hl
可转让定期存单市场(negotiable CDmarket) Ng\]
货币市场(money market) $_
k:{?
黄金市场(gold market)