重置成本(replacement cost) N>A*N,+
转租赁(subleases) L,F )l2
准改组(quasi-reorbganization)(美) ]GS@ ub
资本保全(capital maintenance) 5_mb+A n,
资本化价值(capitalized value) >iCk
vQ
资本因素(capital factor) Yjr6/&ML
资产负债法(asset/libility method) *<**rY*
存货转让价格(inventory transfer price) &dV|~xA6N
创立合并(consolidation) TZ7{cekQ
出租人会计(accounting for leases-lessor) Q.Kr;64G
持有(产)损益(holding gains losses) <p'~$vK
持仓盈亏(opsition gain and loss) fDdTs@)6
承租人会计(accounting for leases-leasee) 'CH|w~E
成本回收法(cost recovery method) .+H8c.
纵向合并(Vertical integration) QrP$5H{[E
综合变动(general change) 1{-W?n
子公司权益变动(change in ownership of a subsidiary) J]f\=;z;<a
子公司(subsidiary company) ^;2dZgJ4^
资源税(resources tax) 1D fB9n
成本法(cost method) `O5kI#m)L*
财产信托会计(fiduciary accounting)(美) [G/q*a:K
财产税(property tax) 27vLI~
部分分摊法(partial allocation) UC^Bn1
不合并子公司(unconsolidated subsidiaries)
AcN~Q/xU
最低退休金负债(minimum liability)(美) 3986;>v
租赁(leases) 2O|o%`?
租金(rents)
&Z+a (
企业会计 HRx%
m1H
企业财务(business finance) Z;@F.r
期权市场(option market) gFvFd:"uZ
期货市场(future market) ;<#fZ0(l;
可转让定期存单市场(negotiable CDmarket) UcMe("U
货币市场(money market) E0c5
c
黄金市场(gold market)