Examlex
How does an EFA differ from a confirmatory factor analysis (CFA)?
Accounts Receivable
Unpaid amounts by customers for goods or services already supplied by a company.
Write Off
The accounting action of declaring that an asset is partially or totally worthless, reducing its value to zero in the books.
Contra-Revenue Account
An account that is used to record reductions in gross revenue, such as sales returns, allowances, and discounts.
Allowance Method
An accounting technique used to account for bad debts by estimating uncollectible accounts at the end of each period.
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