重置成本(replacement cost)
pu~b\&^G
转租赁(subleases) ZLP/&`>8
准改组(quasi-reorbganization)(美) F/ x2}'
资本保全(capital maintenance) @Bds0t
资本化价值(capitalized value) \HXq~Y
资本因素(capital factor) pT{is.RM
资产负债法(asset/libility method) 7r&lW<:>
存货转让价格(inventory transfer price) p4V* %A&w
创立合并(consolidation) ^"<x4e9+j
出租人会计(accounting for leases-lessor) hC[=e`j
持有(产)损益(holding gains losses) _K}q%In
持仓盈亏(opsition gain and loss) ?Z2`8]-E
承租人会计(accounting for leases-leasee) ;4l8Qg
7
成本回收法(cost recovery method) `Fie'[F5,)
纵向合并(Vertical integration) @R%*; )*F
综合变动(general change) URceq2_
子公司权益变动(change in ownership of a subsidiary) VCfHm"'E8
子公司(subsidiary company) ~| b\1SR
资源税(resources tax) <8(=Lv`)q
成本法(cost method) >TMd1?,
财产信托会计(fiduciary accounting)(美) %N)B8A9kh
财产税(property tax) $C.a@gm
部分分摊法(partial allocation) !KMl'kswe:
不合并子公司(unconsolidated subsidiaries) L&c
&
<+0T
最低退休金负债(minimum liability)(美) M!+J[q
租赁(leases) ugN t7P,^
租金(rents) ynv{
rMl
企业会计 *?BY+0
企业财务(business finance) b"WF]x|^
期权市场(option market) SV@*[r
期货市场(future market) cI P.5)Ca
可转让定期存单市场(negotiable CDmarket) 2TUV9Z
货币市场(money market) R\|,GZ!`+
黄金市场(gold market)