Examlex
Check the following paragraphs for unity. Then select the sentence that does not belong in the paragraph. (1) Studies show that many college students today suffer from anxiety and stress. (2) Stress negatively affects many different parts of the body, from the brain to the bones. (3) It speeds up heart rate and respiration and raises blood pressure and body temperature. (4) It can interfere with metabolism, appetite, and digestion, so it can make us fat. (5) Stress weakens our immune system, too. (6) If stress continues for long periods of time, it can contribute to diseases like cancer, diabetes, and heart disease. (7) More attention is being paid to women's heart disease, a serious problem. (8) Stress also worsens depression and weakens memory by shrinking an important part of the brain. (9) Although some stress is good when it gives us extra jolts of adrenaline to achieve peak performance in our daily lives, too much stress can truly harm us.
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its net identifiable assets, representing the premium paid for the company’s reputation, brand, or other unique qualities.
Identifiable Net Assets
Assets that can be separated from the company and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract.
Matching Principle
An accounting principle that dictates that expenses should be recorded in the same period as the revenues that are generated as a result of those expenses, to accurately represent the financial performance of a company.
Depreciation
The accounting method of allocating the cost of a tangible asset over its useful life.
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