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What are the principles of the following tests?
a.Fluorescent spot test
b.Dye reduction test
c.Ascorbate cyanide test
d.Rate reduction test
Investments
Financial assets or items acquired with the intention of generating income or profit.
Significant Influence
The power to participate in the financial and operating policy decisions of another entity without having full control or joint control.
Fair Value Option
An accounting option allowing financial assets and liabilities to be recorded at their fair value, with changes in fair value recognized in the income statement.
Balance Sheet
A financial statement that displays a company's financial position at a specific point in time, detailing assets, liabilities, and shareholders' equity.
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