重置成本(replacement cost) %E&oe $[B
转租赁(subleases) \zg R]|
准改组(quasi-reorbganization)(美) e(
@</W
资本保全(capital maintenance) c YgJ}(>}
资本化价值(capitalized value) qna!j|90Lp
资本因素(capital factor) ]goJ- &
资产负债法(asset/libility method) (:OMt2{r
存货转让价格(inventory transfer price) R3_OCM_*
创立合并(consolidation) p@f
#fs
出租人会计(accounting for leases-lessor) ;BH.,{*@B
持有(产)损益(holding gains losses) iw/~t
持仓盈亏(opsition gain and loss) ;xz_H$g
承租人会计(accounting for leases-leasee) :FS5BT$=
成本回收法(cost recovery method) t*H2;|zn_
纵向合并(Vertical integration) bH/4f93Nb
综合变动(general change) ^-q{:lx
子公司权益变动(change in ownership of a subsidiary) 3
c6e$/
子公司(subsidiary company) n5UUoBv
资源税(resources tax) KqJln)7
成本法(cost method) iTAj${ >
财产信托会计(fiduciary accounting)(美) 7\98E&
财产税(property tax) J(d+EjC
部分分摊法(partial allocation) tmS2%1o
不合并子公司(unconsolidated subsidiaries) iu8Q &Us0P
最低退休金负债(minimum liability)(美) M KW~rrR
租赁(leases) %\48hSe
租金(rents) [T =>QS@g
企业会计 iQ:eR]7X
企业财务(business finance) `9[n5-t
期权市场(option market) B<r0y
期货市场(future market) 'pIrwA^6N
可转让定期存单市场(negotiable CDmarket) =l/Dc=[
货币市场(money market) v LN KX;9
黄金市场(gold market)