Examlex
A bottom-up parser constructs derivations and parse trees from the leaves to the root.
Adjusting Entry
An entry recorded in the books at the period's end to assign earnings and outlays to the correct period.
Liability Account
An accounting record that reflects the amounts a company owes to others, such as loans payable, accounts payable, bonds payable, etc.
Revenue in Advance
Income received by a business for services or goods that will be provided in the future; also known as unearned revenue.
Balance Sheet
A financial statement that provides a snapshot of a company's financial condition at a specific point in time, detailing assets, liabilities, and shareholders' equity.
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