重置成本(replacement cost) k@~-|\ooG
转租赁(subleases) 7mjj%
准改组(quasi-reorbganization)(美) $i1A470C
资本保全(capital maintenance) lVFX@I =pI
资本化价值(capitalized value) y((_V%F}
资本因素(capital factor) d5%*^nMpY
资产负债法(asset/libility method) /;0>*ft4
存货转让价格(inventory transfer price) {aL$vgYT1
创立合并(consolidation) 98]t"ny [
出租人会计(accounting for leases-lessor) W>~%6K>p
持有(产)损益(holding gains losses) &SM$oy#?
持仓盈亏(opsition gain and loss) WU4i-@Bm8
承租人会计(accounting for leases-leasee) 2mO#vTX4
成本回收法(cost recovery method) o
,!"E^
纵向合并(Vertical integration) %8tN$8P
综合变动(general change) K8Y/XEK
子公司权益变动(change in ownership of a subsidiary) @Otc$hj
子公司(subsidiary company) Jv<)/Km`
资源税(resources tax) HLk"a-+'
成本法(cost method) 10rGA=x'(
财产信托会计(fiduciary accounting)(美) h=tu+pn
财产税(property tax) Psa8OJan
部分分摊法(partial allocation) ob7_dWAG
不合并子公司(unconsolidated subsidiaries) #R8l"]fxr?
最低退休金负债(minimum liability)(美) ]Yu+M3Fq
租赁(leases) -FR ;:
租金(rents) ##_Za6/n
企业会计 ##@#:B
企业财务(business finance) ) T1oDk
期权市场(option market) J){\h-4
期货市场(future market)
]mj+*l5
可转让定期存单市场(negotiable CDmarket) jq]"6/xxb
货币市场(money market) xdM#>z`;
黄金市场(gold market)