重置成本(replacement cost) fMK#x\.4
转租赁(subleases) O2-M1sd$
准改组(quasi-reorbganization)(美) G@d`F
资本保全(capital maintenance) ~tm0QrJn/
资本化价值(capitalized value) bdc\
资本因素(capital factor) e9u@`ZC07
资产负债法(asset/libility method) igDyp0t
存货转让价格(inventory transfer price) p*;
Qz
创立合并(consolidation) lWy=)^)4
出租人会计(accounting for leases-lessor) 4f1D*id*`#
持有(产)损益(holding gains losses) J.M.L$
持仓盈亏(opsition gain and loss) k ~6-cx
承租人会计(accounting for leases-leasee) Fm j=
成本回收法(cost recovery method) DpL8'Dib
纵向合并(Vertical integration) lUh*?l
综合变动(general change) nJ3vi}`
子公司权益变动(change in ownership of a subsidiary) #GqTqHNE
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子公司(subsidiary company) JE%A|R<Jl
资源税(resources tax) ;MTz]c
成本法(cost method) Pl~P- n
财产信托会计(fiduciary accounting)(美) DOL%'k ?B
财产税(property tax) {^RG%
&S
部分分摊法(partial allocation) W$\X ~Q'0
不合并子公司(unconsolidated subsidiaries) fU*C/ d3
最低退休金负债(minimum liability)(美) -a) T6:e
租赁(leases) >BqCkyM9Kf
租金(rents) &y:CW>T$/X
企业会计 /B HepD
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企业财务(business finance) IKf`[_,t]
期权市场(option market) StQ@g
期货市场(future market) u2qV 6/
可转让定期存单市场(negotiable CDmarket) q=Xg*PM,
货币市场(money market) rpU/s@%L
黄金市场(gold market)