Examlex
Alcohol and drugs are teratogenic substances that can negatively affect the fetus.
Journal Entry
A record in accounting that represents a transaction in the books of accounts, detailing the financial operations of a business.
Interest Expense
The cost incurred by an entity for borrowed funds, often reported on the income statement.
Fiscal Year
A one-year period used for accounting and financial reporting purposes, which may or may not align with the calendar year.
Discounted Note
A promissory note or loan that is sold or issued at a price lower than its face value, with the difference serving as interest earned by the lender.
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