重置成本(replacement cost) V0%a/Hi v
转租赁(subleases) @3~W
ukc
准改组(quasi-reorbganization)(美) ~~Rq$'q}
资本保全(capital maintenance) j8^zE,Z
资本化价值(capitalized value) YtXd>@7
资本因素(capital factor) tGSXTF}G
资产负债法(asset/libility method) ~n(LBA
存货转让价格(inventory transfer price) bkrl>Im<n
创立合并(consolidation) ,8cVv->u/
出租人会计(accounting for leases-lessor) ?D(aky#cyc
持有(产)损益(holding gains losses) @xk ;]H80
持仓盈亏(opsition gain and loss) mXyg\5
承租人会计(accounting for leases-leasee) vJsg6oH
成本回收法(cost recovery method) BA8!NR|
纵向合并(Vertical integration) <UTO\w%
综合变动(general change) PI"6d)S2
子公司权益变动(change in ownership of a subsidiary) z.OJ1vY7
子公司(subsidiary company) kxmsrQ>av
资源税(resources tax) +k0UVZZX?
成本法(cost method) D u_;!E
财产信托会计(fiduciary accounting)(美) bw!*=<
财产税(property tax) CioS}K
部分分摊法(partial allocation) [@]i_L[
不合并子公司(unconsolidated subsidiaries) .B'ws/%5\
最低退休金负债(minimum liability)(美) }1Q>A 5e
租赁(leases) IYr}%:P)
租金(rents) xU(b:D Z
企业会计 o> &-B.zq
企业财务(business finance) n]>L"D,
期权市场(option market) V >~\~H2Y
期货市场(future market) 6y"T;.FAo
可转让定期存单市场(negotiable CDmarket) iRM ?_|
货币市场(money market) 7y$U$6
黄金市场(gold market)