重置成本(replacement cost) +iRq8aS_
转租赁(subleases) #-pc}Y|<
准改组(quasi-reorbganization)(美) WZOY)>K
资本保全(capital maintenance) xe7O/',pa=
资本化价值(capitalized value) FX9F"42@
资本因素(capital factor) CkJCi
资产负债法(asset/libility method) V.os
存货转让价格(inventory transfer price) j1_@qns{
创立合并(consolidation) rl9.]~
出租人会计(accounting for leases-lessor) T\Uek-(
持有(产)损益(holding gains losses) [:xiZ
持仓盈亏(opsition gain and loss) V"p!Bf
承租人会计(accounting for leases-leasee) 4}`
成本回收法(cost recovery method) u6`=x$&
纵向合并(Vertical integration) /Q,{?';~
综合变动(general change) Gpm{m:$L
子公司权益变动(change in ownership of a subsidiary) |
8qBm
子公司(subsidiary company) 8ElKD{.BU8
资源税(resources tax) wApMzZ(X2y
成本法(cost method) 83;NIE;
财产信托会计(fiduciary accounting)(美) SQeRSz8bK4
财产税(property tax) AuR$g7z
部分分摊法(partial allocation) Lh.`C7]
不合并子公司(unconsolidated subsidiaries) Vy_2 .
最低退休金负债(minimum liability)(美) P&Pj>!T5
租赁(leases) gN)c
租金(rents) M xyN\Mq'
企业会计 piU/&
企业财务(business finance) 3Tn)Z1o
期权市场(option market) "V&+7"
Q
期货市场(future market) &$`yo`
可转让定期存单市场(negotiable CDmarket) k`GA\&zt
货币市场(money market) a0Ik`8^`
黄金市场(gold market)