Examlex
The firewall in Windows 7 is enhanced to monitor incoming communications only.
Expense Recognition
The accounting principle that expenses should be recorded in the period in which they are incurred, matching them with the revenues they help to generate.
Working Papers
Documents that auditors create to support an audit process, including detailed records and summaries of audit evidence.
Operating Cycle
The average period it takes for a business to convert its inventory into cash flows from sales, reflecting the time taken to sell inventory, collect receivables, and pay bills.
Income Summary
An account used in the closing process that summarizes the results of operations—revenues and expenses—over a specific period before transferring the net amount to retain earnings.
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