Examlex
The first person to describe bacteria observed under a microscope was Anton van Leeuwenhoek.
Acid-test Ratio
A financial metric that evaluates a company's ability to pay off its current liabilities with its most liquid assets.
Debt to Assets Ratio
A financial ratio that indicates the proportion of a company's assets that are financed by debt.
Vertical Analysis
A method of financial statement analysis in which each entry for each of the three major categories of accounts (or financial statements) is represented as a proportion of the total account.
Sales Returns
Goods returned by the customer to the seller for a refund or credit, reducing the total sales revenue.
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