Examlex
Collective bargaining between union and management, in order to hammer out a collective agreement, is a form of negotiation.
Separate Entity Assumption
An accounting principle that treats a company as an independent entity separate from its owners for reporting purposes.
Noncurrent Asset
A noncurrent asset is a long-term investment or property that a company does not expect to convert into cash within one year.
Investing Cash Flow
Investing cash flow refers to the cash inflows and outflows associated with the purchase and sale of long-term investments and capital assets.
Current Ratio
A liquidity ratio that measures a company's capacity to pay off its short-term liabilities with its short-term assets.
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