重置成本(replacement cost) O.:I,D&]
转租赁(subleases) x72G^`Wv
准改组(quasi-reorbganization)(美) GfsBQY/
资本保全(capital maintenance) n! .2aq
资本化价值(capitalized value) nTZ> |R)
资本因素(capital factor) k8&FDz
资产负债法(asset/libility method) cb+y9wA
存货转让价格(inventory transfer price) F/<qE!(
创立合并(consolidation) `mErF%b
出租人会计(accounting for leases-lessor) J~J@ ]5/
持有(产)损益(holding gains losses) ]t/f<jKN^
持仓盈亏(opsition gain and loss) |QYZRz
承租人会计(accounting for leases-leasee) ?:}Pa<D&K
成本回收法(cost recovery method) 9y+[o
纵向合并(Vertical integration) 7z<Cu<
综合变动(general change) KSOO?X0j
子公司权益变动(change in ownership of a subsidiary) ,+-? Zv 2
子公司(subsidiary company) '0Zm#g
资源税(resources tax) }'`xu9<
成本法(cost method) 3_J>
y
财产信托会计(fiduciary accounting)(美) "|4jPza
财产税(property tax) kME^tpji
部分分摊法(partial allocation) PRpE$`WK
不合并子公司(unconsolidated subsidiaries) zUQe0Gc.b^
最低退休金负债(minimum liability)(美) b?
k4InXh
租赁(leases) S8*> kM
'
租金(rents) + zDc
企业会计 G^KC&
企业财务(business finance) 5+y`P$K@
期权市场(option market) $I(}r3r
期货市场(future market) !Zj#.6c9
可转让定期存单市场(negotiable CDmarket) [aNhP;<
货币市场(money market) l:z};
黄金市场(gold market)