Examlex
Match these descriptions with the appropriate professional.
-A person with a master's degree and one or two years of supervised experience who may treat general problems in adjustment and family conflicts.
Deferred Income Taxes
A liability on the balance sheet that results from differences in the timing of recognition of income and expenses for tax and financial reporting purposes.
Straight Line Amortization
A method of allocating the cost of an intangible asset over its useful life in equal annual installments.
Effective Tax Rate
The actual rate at which an individual or a corporation is taxed, calculated by dividing the total tax paid by the taxable income.
Consolidated Balance Sheet
A financial statement showing the combined assets, liabilities, and equity of a parent company and its subsidiaries.
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