Examlex
____ is one of the key elements that captures the spirit of scientific management.
Single-Step Format
In accounting, a method of income statement preparation where expenses are subtracted from revenues in a single step to calculate net income.
Pretax Income
The income earned by a business before tax is deducted.
Extraordinary Loss
A loss resulting from events that are both unusual and infrequent in nature, not expected to recur in the foreseeable future.
Extraordinary Items
Events and transactions that are distinguished by their unusual nature and infrequency, reported separately in financial statements for clearer analysis.
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