重置成本(replacement cost) D-8NDa(`
转租赁(subleases) 0f.rjd
准改组(quasi-reorbganization)(美) S^,1N4
资本保全(capital maintenance) R;9H`L/>
资本化价值(capitalized value) ?@U7tNI
资本因素(capital factor) 1Ih.?7}
资产负债法(asset/libility method) 74VN3m
存货转让价格(inventory transfer price) q2* G86
创立合并(consolidation) jd9GueV*(
出租人会计(accounting for leases-lessor) <eU28M?\
持有(产)损益(holding gains losses) 8}m bfuo1
持仓盈亏(opsition gain and loss) +{V"a<D$m
承租人会计(accounting for leases-leasee) 5BvCP
成本回收法(cost recovery method) #hEN4c[Ex
纵向合并(Vertical integration) Mg
H,"G
综合变动(general change) z4f\0uQ
子公司权益变动(change in ownership of a subsidiary) 6Q<^,`/T
子公司(subsidiary company) h+e Oe}
资源税(resources tax) (fmcWHs
成本法(cost method) aRBTuLa)fo
财产信托会计(fiduciary accounting)(美) N zY}-:{
财产税(property tax) ueO&%
部分分摊法(partial allocation) \Q+9sV
5,[
不合并子公司(unconsolidated subsidiaries) }."3&u't
最低退休金负债(minimum liability)(美) @5n
!t1(
租赁(leases) {R[FwB^7wJ
租金(rents) n:zoN2lC
企业会计 (pBOv:6
企业财务(business finance) *I;
,|Jj k
期权市场(option market) M_tY: v
期货市场(future market) J /3qJst
可转让定期存单市场(negotiable CDmarket) z?$F2+f&
货币市场(money market) I@VhxJh
黄金市场(gold market)