重置成本(replacement cost) 3>@VPMi
转租赁(subleases) G#GZt\)F
准改组(quasi-reorbganization)(美) C\GP}:[T3
资本保全(capital maintenance) ebQgk
Y=
资本化价值(capitalized value) oIj=ba(n1
资本因素(capital factor) q_h (D/g
资产负债法(asset/libility method) n%7?G=_kj
存货转让价格(inventory transfer price) c:Nm!+5_(
创立合并(consolidation) src+z#
出租人会计(accounting for leases-lessor) Fds
11
/c7
持有(产)损益(holding gains losses) }r5yAE
持仓盈亏(opsition gain and loss) Pp tuXq%U
承租人会计(accounting for leases-leasee) JN|6+.GG
成本回收法(cost recovery method) h&$h<zL[
纵向合并(Vertical integration) C'#)mo_@t
综合变动(general change) BA]$Fi.Mw
子公司权益变动(change in ownership of a subsidiary) P U/<7P*
子公司(subsidiary company) i9DD)Y<
资源税(resources tax)
8'8`xu$
成本法(cost method) Zob/H+]
财产信托会计(fiduciary accounting)(美) sjg`4^!wDD
财产税(property tax) Lr$Mk#'B
部分分摊法(partial allocation) V^5d5Ao
不合并子公司(unconsolidated subsidiaries) aIV
/ c
最低退休金负债(minimum liability)(美) _y^r==
租赁(leases) 1^}I?PbqV
租金(rents) TB!I
企业会计 rQVX^
企业财务(business finance)
yQD>7%x
期权市场(option market) MxIa,M<
期货市场(future market) akzGJ3g
可转让定期存单市场(negotiable CDmarket) ZP<<cyY
货币市场(money market) Y#ZgrziYM
黄金市场(gold market)