重置成本(replacement cost) 0',buJncV
转租赁(subleases) D4hT Hh
准改组(quasi-reorbganization)(美) Ths~8{dMb
资本保全(capital maintenance)
S!$S'{f<
资本化价值(capitalized value) +UX~'t_'v
资本因素(capital factor) _U4@W+lhX_
资产负债法(asset/libility method) O9?.J,,mVh
存货转让价格(inventory transfer price) rX5
"p!z
创立合并(consolidation) OS<GAA0
出租人会计(accounting for leases-lessor) n!8W@qhew
持有(产)损益(holding gains losses) e>c
-b^{&
持仓盈亏(opsition gain and loss)
[tt{wl"E
承租人会计(accounting for leases-leasee) D{\o*\TN
成本回收法(cost recovery method) a]5y
CBm
纵向合并(Vertical integration) FF^h(Ea
综合变动(general change) jz=V*p}6
子公司权益变动(change in ownership of a subsidiary) L'KKU4zj
子公司(subsidiary company) i={4rZOD^
资源税(resources tax) (91ts$jH
成本法(cost method) C:^
:^y
财产信托会计(fiduciary accounting)(美) V*2*5hx
财产税(property tax) 2TB'HNTFx
部分分摊法(partial allocation) GKF!GbGR@
不合并子公司(unconsolidated subsidiaries) x_<#28H!
最低退休金负债(minimum liability)(美) C<9GdN
租赁(leases) #m<uG5l`
租金(rents) eE
.wnn
企业会计 3$P
企业财务(business finance) Wvu1?
期权市场(option market) )l
m7ly8a|
期货市场(future market) c C) <Y#1
可转让定期存单市场(negotiable CDmarket) A ep](je
货币市场(money market) Asuu
gcN*
黄金市场(gold market)