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A firm with variable-rate debt that expects interest rates to rise may engage in a swap agreement to:
Accounts Receivable
Money owed to a company by its customers for goods or services provided on credit.
Trial Balance
A bookkeeping report that lists the balances of all ledgers accounts to check the arithmetic accuracy of the accounts.
Financial Statement
A formal record of the financial activities and position of a business, person, or other entity, typically including the balance sheet, income statement, and cash flow statement.
Balance Sheet
A report detailing a business's assets, liabilities, and equity held by shareholders at a certain moment.
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