重置成本(replacementcost)
轉(zhuǎn)租賃(subleases)
準(zhǔn)改組(quasi-reorbganization)(美)
資本保全(capitalmaintenance)
資本化價(jià)值(capitalizedvalue)
資本因素(capitalfactor)
資產(chǎn)負(fù)債法(asset/libilitymethod)
存貨轉(zhuǎn)讓價(jià)格(inventorytransferprice)
創(chuàng)立合并(consolidation)
出租人會(huì)計(jì)(accountingforleases-lessor)
持有(產(chǎn))損益(holdinggainslosses)
持倉(cāng)盈虧(opsitiongainandloss)
承租人會(huì)計(jì)(accountingforleases-leasee)
成本回收法(costrecoverymethod)
縱向合并(Verticalintegration)
綜合變動(dòng)(generalchange)
子公司權(quán)益變動(dòng)(changeinownershipofasubsidiary)
子公司(subsidiarycompany)
資源稅(resourcestax)
成本法(costmethod)
財(cái)產(chǎn)信托會(huì)計(jì)(fiduciaryaccounting)(美)
財(cái)產(chǎn)稅(propertytax)
部分分?jǐn)偡ǎ╬artialallocation)
不合并子公司(unconsolidatedsubsidiaries)
最低退休金負(fù)債(minimumliability)(美)
租賃(leases)
租金(rents)
企業(yè)會(huì)計(jì)
企業(yè)財(cái)務(wù)(businessfinance)
期權(quán)市場(chǎng)(optionmarket)
期貨市場(chǎng)(futuremarket)
可轉(zhuǎn)讓定期存單市場(chǎng)(negotiableCDmarket)
貨幣市場(chǎng)(moneymarket)
黃金市場(chǎng)(goldmarket)