重置成本(replacement cost) yC[}gHv
转租赁(subleases) R`c5-0A
准改组(quasi-reorbganization)(美) KvQ9R!V
资本保全(capital maintenance) /W9=7&R0
资本化价值(capitalized value) f =Nm2(e
资本因素(capital factor) W;=ZQ5Lw
资产负债法(asset/libility method) /vu7;xVG
存货转让价格(inventory transfer price) IY'S<)vOY
创立合并(consolidation) tm$3ZzP4
出租人会计(accounting for leases-lessor) !Ej<J&e
持有(产)损益(holding gains losses) YW*ti|u|w
持仓盈亏(opsition gain and loss)
OHU(?TBo
承租人会计(accounting for leases-leasee) w^~,M3(+)1
成本回收法(cost recovery method) z8oSh t`+
纵向合并(Vertical integration) R
$q:Ct
综合变动(general change) u%FA.
子公司权益变动(change in ownership of a subsidiary) }{$@|6)R
子公司(subsidiary company) e.N#+
资源税(resources tax) ?g 3sv5\u
成本法(cost method) 1peN@Yk2W
财产信托会计(fiduciary accounting)(美) QZX+E
财产税(property tax) YJ6Xq||_
部分分摊法(partial allocation) v"j7},P@
不合并子公司(unconsolidated subsidiaries) (j(6%U
最低退休金负债(minimum liability)(美) ]]+"`t,-
租赁(leases) ="V6z$N
租金(rents) Qi9SN00F.
企业会计 139_\=5|U/
企业财务(business finance) j:0z/gHp$
期权市场(option market) ?n}L+|
期货市场(future market)
m9r
X
可转让定期存单市场(negotiable CDmarket) k{; 2*6b0
货币市场(money market) J(0c#}d
黄金市场(gold market)