重置成本(replacement cost) `xCOR
转租赁(subleases) E, GN| l
准改组(quasi-reorbganization)(美) ?ty>}.c t
资本保全(capital maintenance) vDsF-u1
资本化价值(capitalized value) k@yh+ v
5
资本因素(capital factor) LT/mb2
资产负债法(asset/libility method) YxXqI
存货转让价格(inventory transfer price) %)?`{O~ h
创立合并(consolidation) Q^L)
Vp"
出租人会计(accounting for leases-lessor) fN@{y+6
持有(产)损益(holding gains losses) hUh+JW
持仓盈亏(opsition gain and loss) uAUp5XP|Z
承租人会计(accounting for leases-leasee) b]T@g
J4H=
成本回收法(cost recovery method) /'ZKS T4
纵向合并(Vertical integration) {
=67XrWN1
综合变动(general change) M7rIi\4K4
子公司权益变动(change in ownership of a subsidiary) }9^@5!qX
子公司(subsidiary company) Us
]=Y}(
资源税(resources tax) 7tRi"\[5
成本法(cost method) TN\|fzj
财产信托会计(fiduciary accounting)(美) -jB3L:
财产税(property tax) ^ *0'\/N&
部分分摊法(partial allocation) X d3}Vn=
不合并子公司(unconsolidated subsidiaries) Ke!'gohv
最低退休金负债(minimum liability)(美) -U>y
租赁(leases) `PgdJrE
租金(rents)
]W/>Ldv
企业会计 _|A
+) K
企业财务(business finance) s3:9$.tiR[
期权市场(option market) 7CGyC[[T~
期货市场(future market) a7#?h%wf
可转让定期存单市场(negotiable CDmarket) 1Ipfw
货币市场(money market) [*Uu#9
黄金市场(gold market)