重置成本(replacement cost) w$4*/D}Y
转租赁(subleases) E
UjA-L(
准改组(quasi-reorbganization)(美) (,OF<<OH
资本保全(capital maintenance) q!4eVg*
资本化价值(capitalized value) gOLN7K-)
资本因素(capital factor) Vh'H =J
资产负债法(asset/libility method) iWp
6^g
存货转让价格(inventory transfer price) :hFKmoy#
创立合并(consolidation) Z)'gj
出租人会计(accounting for leases-lessor) DuI>z?bS
持有(产)损益(holding gains losses) "xV0$%
持仓盈亏(opsition gain and loss) 5Vj O:>
承租人会计(accounting for leases-leasee) ,4H/>yPw
成本回收法(cost recovery method) pX?/=T@ Bw
纵向合并(Vertical integration) SI,
t:=D
综合变动(general change) Q.} guI\
子公司权益变动(change in ownership of a subsidiary) E(g$f.9
子公司(subsidiary company) H7dT6`<~Y
资源税(resources tax) OAo;vC:^
成本法(cost method) ?4cj"i
财产信托会计(fiduciary accounting)(美) [ahK+J
财产税(property tax) Y1R?,5
部分分摊法(partial allocation) TXo`P_SE
不合并子公司(unconsolidated subsidiaries) 3*= _vl3
最低退休金负债(minimum liability)(美) kwUy^"O
租赁(leases) @UQ421Z`
租金(rents) $Ts;o
企业会计 )f,9 h
企业财务(business finance) D`R~d;U~
期权市场(option market) qNi`OVh&
期货市场(future market) J#xZ.6)
可转让定期存单市场(negotiable CDmarket) eI,H
货币市场(money market) ~'v9/I-"
黄金市场(gold market)