Examlex
The theory of evolution states that:
Accruals
The accounting practice of recording revenues and expenses when they are incurred, regardless of when cash transactions happen.
Net Working Capital
The difference between a company's current assets and current liabilities, indicating its short-term financial health and ability to cover short-term liabilities.
Dividend Yield
The ratio of a company's annual dividends per share to its current share price, indicating how much an investor gets back relative to the share price.
Working Capital Accruals
The portion of earnings not realized in cash, representing changes in working capital that affect a company's cash flow.
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