概述　　进货时: 　　借:库存商品 　　贷:银行存款　　销售时: 　　借:银行存款(库存现金) 　　贷:主营业务收入 　　应交税费---应交增值税(销项税额) 　　结转: 　　借:···

A type of option where the cost of purchasing the option is paid gradually as the strike approaches instead of when the trade is initiated. The options contrac···

A bond that pays an initial coupon rate for the first period, and then a higher coupon rate for the following periods. |||In other words, the coupon "steps up"···

The readjustment of the value of an appreciated asset for tax purposes upon inheritance. With a step-up in basis, the value of the asset is determined to be th···