Examlex
Temperament refers to
Unrealised Profit
Profit that has been earned but not yet received in cash or recorded in the financial statements, often resulting from intra-company transactions.
Mark-up
The amount added to the cost price of goods to cover overhead and profit, determining the selling price.
Deferred Tax Asset
Financial accounting that recognizes reduced income tax in the future due to deductible temporary differences and carryforwards.
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