Examlex
Because an observer is a guest when visiting a class, a special effort should be made to become acquainted with the children.
Stockholders' Equity
The residual interest in the assets of an entity that remains after deducting its liabilities, representing the ownership interest in a company.
Depreciation
Depreciation is the systematic allocation of the cost of a tangible asset over its useful life, reflecting wear and tear or obsolescence.
Retained Earnings
The portion of a company's profit that is held back and not distributed to shareholders, used for reinvestment or debt payment.
Dividend
A distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders.
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