Examlex
An alpha particle is a helium atom.
Cash Dividend
It's a payment made by a company out of its profits to shareholders, distributed in cash, based on the number of shares held.
Expense
An outflow of resources or incurrence of liabilities that result from a company's operations, aimed at generating revenue.
Prior Period Adjustment
A correction of errors in financial statements that were made in previous periods, affecting retained earnings on the balance sheet.
Financial Statements
Official records that detail the financial activities and condition of a business, including income statement, balance sheet, and cash flow statement.
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