重置成本(replacement cost) +Vk L?J
转租赁(subleases) Cx2#
0$
准改组(quasi-reorbganization)(美) )95k3xo
资本保全(capital maintenance) zP44
Xhz
资本化价值(capitalized value) x@OBGKV
资本因素(capital factor) dx@dnWRT,
资产负债法(asset/libility method) NA0nF8ek
存货转让价格(inventory transfer price) X]=eC6M}:V
创立合并(consolidation) OInl?_,,T#
出租人会计(accounting for leases-lessor) N-K/jY
持有(产)损益(holding gains losses) @/s|<*
持仓盈亏(opsition gain and loss) j,i9,oF6]
承租人会计(accounting for leases-leasee) I;w!
成本回收法(cost recovery method) +mWf$+w
纵向合并(Vertical integration) p-iFe\+
综合变动(general change) 4gen,^ Ij
子公司权益变动(change in ownership of a subsidiary) ]AYP\\Xi
子公司(subsidiary company) A`uHZCwJ5
资源税(resources tax) 'V?FeWp
成本法(cost method) ?>B?*IK!
财产信托会计(fiduciary accounting)(美) i M !`4
财产税(property tax) -zFJ)!/?
部分分摊法(partial allocation) tpGT~Y(
不合并子公司(unconsolidated subsidiaries) 7Y8~")f
最低退休金负债(minimum liability)(美) g[(@@TiG
租赁(leases) e6taQz@}
租金(rents) BaQyn 6B
企业会计 :6Nb,Hh~
企业财务(business finance) "%Ok3Rvv
期权市场(option market) `^[k8Z(
期货市场(future market) qKD
可转让定期存单市场(negotiable CDmarket)
Tow
=B
货币市场(money market) 2 q4p-
黄金市场(gold market)