141 | 精算 | actuarial science | 105-06-29 |
142 | 單位預計給付成本法 | projected unit credit method | 105-06-29 |
143 | 個別平準成本法 | individual level premium method | 105-06-29 |
144 | 正常成本 | normal cost | 105-06-29 |
145 | 到達年齡正常成本法 | attained age normal method | 105-06-29 |
146 | 加入年齡正常成本法 | entry age normal cost method | 105-06-29 |
147 | 未提存精算應計負債 | unfunded actuarial accrued liability | 105-06-29 |
148 | 應計基礎 | accrual basis | 105-06-29 |
149 | 應計項目 | accrued items | 105-06-29 |
150 | 資產 | asset | 105-06-29 |
151 | 預算 | budgeting | 105-06-29 |
152 | 會計政策(原則)變動 | changes in accounting principle | 105-06-29 |
153 | 會計資訊 | accounting information | 105-06-29 |
154 | 資本利得／損失 | capital gain／loss | 105-06-29 |
155 | 評價科目 | valuation account | 105-06-29 |
156 | 會計估計變動 | changes in accounting estimate | 105-06-29 |
157 | 會計制度 | accounting system | 105-06-29 |
158 | 無活絡市場之債務工具投資利益 | gain of debt instrument investments for which no active market exists | 105-06-29 |
159 | 無活絡市場之債務工具投資損失 | loss of debt instrument investments for which no active market exists | 105-06-29 |
160 | 備供出售金融資產之已實現損失 | loss of available-for-sale financial assets | 105-06-29 |