Examlex
-In the accompanying figure, the item marked 2 is the _______ file, which is an Excel worksheet.
Property Plant
Long-term tangible assets used in the operation of a business but not expected to be consumed or converted into cash in the normal course of business.
Foreign Currency
Currency used in a country other than one's own, representing the medium of exchange for international transactions.
Exchange Differences
Financial discrepancies that arise from converting transactions made in foreign currencies into the reporting currency.
Revaluation
The process of adjusting the book value of a capital asset to reflect its current market value.
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