重置成本(replacement cost) s)Y1%#
转租赁(subleases) 4iA F<|6s
准改组(quasi-reorbganization)(美) +b 6R
资本保全(capital maintenance) hs7!S+[.$$
资本化价值(capitalized value) ZR1U&<0c@
资本因素(capital factor) [ar0{MPYd
资产负债法(asset/libility method) eN])qw{
存货转让价格(inventory transfer price) V'9.l6l
创立合并(consolidation) prZ
,4\
出租人会计(accounting for leases-lessor) mx^Ga=:
?
持有(产)损益(holding gains losses) w_{tS\
持仓盈亏(opsition gain and loss) +q&Hj|;8r
承租人会计(accounting for leases-leasee) I|rb"bG
成本回收法(cost recovery method) ?tYZ/
纵向合并(Vertical integration) MtkU]XKGT
综合变动(general change) 9FDu{4:
子公司权益变动(change in ownership of a subsidiary) 4r(0+SO
子公司(subsidiary company) X&9:^$m
资源税(resources tax) ",,# q
成本法(cost method) m!7%5=Fc
财产信托会计(fiduciary accounting)(美) C*mVM!D);!
财产税(property tax) uw \@~ ,d
部分分摊法(partial allocation) xr'1CP
不合并子公司(unconsolidated subsidiaries) Y,s EM%
最低退休金负债(minimum liability)(美) t"$~o:U&)
租赁(leases) m(8Tup|
租金(rents) 1Ms]\<^j
企业会计 J+/}m}bx
企业财务(business finance) G(t:s5:
期权市场(option market) f\_RW;y|m
期货市场(future market) ]s=|+tz\V
可转让定期存单市场(negotiable CDmarket) `<9>X9.+
货币市场(money market) c`<2&ke
黄金市场(gold market)