Examlex
David Wechsler's intelligence tests ____.
Paid-In-Capital Accounts
Accounts representing the funds contributed by shareholders over and above the nominal value of the shares; it's an equity item on the balance sheet.
Consolidating Journal Entry
A journal entry made in the process of combining the financial statements of several departments or subsidiaries into a single set of statements.
Wholly Owned Subsidiary
A company whose entire stock is held by another company, making it completely controlled by the parent company.
Loss Associate
A situation where a company incurs a loss through its investment in an associate or joint venture.
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