Examlex
Utility ________ refers to the availability of public infrastructure services.
Consolidated Statements
Financial statements that combine the accounts of a parent company with those of its subsidiaries, presenting the financial performance and position of the group as a single entity.
Encumbrance System
A system used in accounting to reserve portions of appropriated funds to avoid overspending, primarily used by governments.
Estimated Commitments
Obligations or contracts that a company is likely to incur in the future based on past or planned activities.
Journal Entry
A record in accounting that represents the recording of a financial transaction in a journal.
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