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Cumulative preference dividends in arrears should be shown in a corporation's statement of financial position as
File Management
The practice of organizing, storing, and coordinating computer files in a systematic way for efficient access and use.
MacOS
An operating system developed by Apple Inc. for Mac computers, known for its intuitive user experience and design.
Read-Only Memory (ROM)
Non-volatile storage medium in computers and electronic devices, containing permanent or semi-permanent data that cannot be easily altered or erased.
Binary System
A numeral system that uses only two symbols, typically 0 and 1, to represent numerical values.
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