重置成本(replacement cost) h6CAd-\x\
转租赁(subleases) @d&JtA
准改组(quasi-reorbganization)(美) 1 5heLnei
资本保全(capital maintenance) pD@:]VP
资本化价值(capitalized value) aM7e?.rU
资本因素(capital factor) SD/=e3
资产负债法(asset/libility method) qix$ }(P
存货转让价格(inventory transfer price) G?M<B~}
创立合并(consolidation) %K`th&331
出租人会计(accounting for leases-lessor) }s7@0#j@a
持有(产)损益(holding gains losses) Z5j\ M
持仓盈亏(opsition gain and loss) bI-uF8"
承租人会计(accounting for leases-leasee) > `1K0?_
成本回收法(cost recovery method) +P &S0/
纵向合并(Vertical integration) m
>Rdsn~l
综合变动(general change) ]x1;uE?1J
子公司权益变动(change in ownership of a subsidiary) |Q(3rcOrV"
子公司(subsidiary company) C3K":JB
资源税(resources tax) =dT
#x
成本法(cost method) h]Y,gya[yk
财产信托会计(fiduciary accounting)(美) #0"Pd8@
财产税(property tax)
dc dVB>D
部分分摊法(partial allocation) FUP0X2P
不合并子公司(unconsolidated subsidiaries) aMJW__,
最低退休金负债(minimum liability)(美) erQQ_
租赁(leases) &At9@
租金(rents) 3v91 yMx
企业会计 Zv0'OX~8i
企业财务(business finance) eP|_
期权市场(option market) Gw$Y`]ipy
期货市场(future market) #ZC9=
可转让定期存单市场(negotiable CDmarket) ~eyZH8&
货币市场(money market) Ueu~803~
黄金市场(gold market)