Examlex
The female-superior intercourse position can be helpful for men who ejaculate quickly and for women having difficulty reaching orgasm during intercourse.
Accrual Basis
An accounting method that records revenues and expenses when they are earned or incurred, regardless of when the cash transaction happens.
Revenue Recognition
The accounting principle that determines the specific conditions under which revenue is recognized and recorded in the financial statements.
Revaluation Surplus
An increase in the value of an asset that is reflected in the books of accounts, primarily through a revaluation process.
Cash-Basis Expenses
Expenses recorded when cash is actually paid out, under the cash basis of accounting, as opposed to the accrual basis which recognizes expenses when they are incurred.
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