Examlex
The SQL aggregate function that gives the arithmetic mean for a specific column is .
Stockholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities.
Trading Securities
Financial assets that a firm holds primarily for the purpose of selling them in the short term to profit from price fluctuations.
Adjusting Entries
Entries made at the end of an accounting period to ensure that companies follow the revenue recognition and expense recognition principles.
Fair Value
An estimate of the market value of an asset or liability, based on current conditions and willing parties' transactions.
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