Examlex
The claim that human life is shaped by external physical forces like climate or the presence of domesticable animals is called
Downstream Transfer
A transaction or movement of goods, services, or funds from a parent company to a subsidiary or from a higher level to a lower level within an organizational structure.
Upstream Transfer
A transfer of assets or resources from a subsidiary to its parent company, often examined for tax and financial reporting implications.
Worksheet Entry
An adjustment recorded on a worksheet, which is not yet posted to formal accounting records, often used in the process of preparing financial statements.
Equity Method
An accounting technique used by companies to record their investments in other companies, wherein the investment is initially recorded at cost and subsequently adjusted to account for the investor's share of the investee's profits or losses.
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