Examlex
Speech recognition software allows a device like a laptop or smartphone to recognize the user's voice.
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.
Intra-entity Gross Profit
Gross profit arising from transactions within the same company, often requiring elimination during consolidation.
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