Examlex
In UML-style E-R diagrams,a weak entity is shown by placing a filled-in diamond on the parent of the weak entity.
International Financial Reporting Standards
A set of accounting standards developed by the International Accounting Standards Board that provides globally consistent financial reporting norms.
Inventory Write-Downs
An accounting process of reducing the cost of inventory that has declined in value below its original cost.
Net Profit Margin Ratio
A profitability measure that calculates the percentage of net income derived from total revenues.
Operating Expenses
Operating expenses encompass the costs associated with running the day-to-day operations of a business, excluding the cost of goods sold, such as rent, utilities, and payroll.
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