重置成本(replacement cost) z@e(y@
转租赁(subleases) [7PC\
准改组(quasi-reorbganization)(美) ;\A_-a_(#
资本保全(capital maintenance) OHAU@*[lM
资本化价值(capitalized value) d:>^]5cE&
资本因素(capital factor) e?;c9]XO,o
资产负债法(asset/libility method) D`G; C
存货转让价格(inventory transfer price) a_+3, fP
创立合并(consolidation) DRRQ]eK0
出租人会计(accounting for leases-lessor) ,S
dj"C
持有(产)损益(holding gains losses) [g}#R#Y
)
持仓盈亏(opsition gain and loss) -?#iPvk6
承租人会计(accounting for leases-leasee) _y6i
R&&x
成本回收法(cost recovery method) egA*x*8
纵向合并(Vertical integration) y-H9fWi8Y&
综合变动(general change) 8 0nu^_
子公司权益变动(change in ownership of a subsidiary) T$0
)un
子公司(subsidiary company) |) ~-Wy
资源税(resources tax) 1mtYap4
成本法(cost method) {Lv"wec*x
财产信托会计(fiduciary accounting)(美) *^;
MWI
财产税(property tax) O95gdxc
部分分摊法(partial allocation) 4Dzg r,V
不合并子公司(unconsolidated subsidiaries) pe,y'w{
最低退休金负债(minimum liability)(美) /8]K}yvR
租赁(leases) ]pB5cq7o
租金(rents) w3
vZ}1|
企业会计 ]Kjt@F"
;
企业财务(business finance) .'66]QW
期权市场(option market) PhuHfw4$y,
期货市场(future market) *[
0
,QEy
可转让定期存单市场(negotiable CDmarket) _oa*E2VN
货币市场(money market) a3M I+
黄金市场(gold market)