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Balance Sheet
A Balance Sheet is a financial statement that summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time, offering a snapshot of its financial condition.
Profit Margin
A financial metric that measures the percentage of revenue that exceeds the cost of goods sold, indicating the profitability of a company.
Return On Sales
A ratio used to evaluate a company's operational efficiency, calculated by dividing operating profit by sales revenue.
Accrual Accounting
A financial recording approach that documents incomes and expenditures at the time they happen, irrespective of the actual cash flow.
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