Examlex
Why are many countries developing high-tech weaponry, such as drones and precision guided missiles? What are the benefits of using such weaponry? What are the potential costs or disadvantages of possessing such weapons?
Debt Ratio
A financial ratio that measures the extent of a company’s leverage, computed by dividing total liabilities by total assets.
Financial Leverage
The use of borrowed funds to increase the potential return of an investment, which also increases the risk.
Posting Reference Column
A column in journals and ledgers where account numbers related to specific transactions are recorded for tracking purposes.
Ledger Accounts
A complete record of all the financial transactions over the life of a company, organized by account.
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