Examlex
Identify and describe the purpose of offshore financial centres.
Accounting Basis
The method by which revenues and expenses are recorded and recognized in financial statements, such as cash basis or accrual basis.
Rate of Return
The profit or deficit incurred on an investment during a designated time, shown as a fraction of the initial investment amount.
Net Income
The profit of a company after all expenses and taxes have been deducted from revenue.
Accounting Break-even
The point at which total revenues exactly equal total explicit costs, leading to neither a profit nor a loss.
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