Examlex
When using the current rate method to record foreign subsidiary results, all assets and liabilities are translated at a rate, in effect as of the statement date.
Conjugate Acid
The species created when a base gains a proton (H+), forming a pair in which the acid and base differ only by one hydrogen atom.
Conjugate Base
A species formed by the removal of a proton (H+) from an acid.
Empirical Formula
The simplest ratio of the elements in a compound that gives the relative number of atoms of each element.
Molecular Formula
A notation that shows the number and type of atoms in a molecule, without indicating how they are connected.
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