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Definitions (113)
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Working Capital
Current assets minus current liabilities
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Variable cost
A cost that is uniform per unit, but that fluctuates in total in direct proportion to changes in the related total activity or volume.
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Work in Progress
The cost of uncompleted goods still on the production line.
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Tangible assets
Something substantial or real that is capable of being appraised at an actual or approximate value.
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Stock Split
The issuance of additional shares for no consideration and under conditions indicating that the objective is to increase the number of outstanding shares for the purpose of reducing their unit market [..]
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shareholders' equity
The excess of assets over liabilities.
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selling expenses
All expenses relating directly to selling and promoting company products or services.
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Share capital
Another name for capital stock.
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Rollover
A term used to describe a transaction under which no gain or loss is recognized for tax purposes, so that the tax cost of an asset is "rolled over" to another asset or another taxpay [..]
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quota
An intangible asset that is a license, or right, to sell a certain amount of a specific commodity.
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