Examlex
Write in terms of the cofunction of a complementary angle.
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Trial Balance
An accounting report that lists the balances of all ledgers in two columns, debit and credit, ensuring that total debits equal total credits.
Consolidated Balance Sheet
A financial statement that presents the assets, liabilities, and shareholders' equity of a conglomerate, combining the figures of the parent company and its subsidiaries.
Partial Equity Method
An accounting approach used for investments where the investor has significant influence (but not control) over the investee, leading to the recognition of their share of the investee's earnings.
Amortization
The gradual reduction of the book value of an intangible asset or the paying down of a debt over a fixed period of time.
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