Examlex
The divisor in the Dow Jones Industrial Average equals 30.
Long-Term Investment
Long-term investments are financial assets that a company intends to hold for more than one accounting year, such as stocks, bonds, or real estate.
Discontinued Operation
A component of a business that has been disposed of or is held for sale and represents a separate major line of business or geographical area of operations, segregated in financial reporting.
Management's Discussion
A section in a company's annual report where senior executives provide their perspective on the financial health, results, and future outlook of the company.
Journal Entries
Records of financial transactions in the accounting system that are entered in the general journal.
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