Examlex
Compare the language development of children who are blind or have low vision to that of children with sight and describe a problem associated with measuring intelligence in students who are blind.
New Partner
An individual who joins an existing partnership, bringing in fresh capital or skills and sharing in the business's profits and losses.
Historic Cost
The original monetary value of an asset or transaction at the time it occurred, without adjustments for inflation or other factors.
Partner Withdraws
Amounts taken out of a partnership by a partner for personal use, reducing the partner's capital account in the business.
Capital Account
An account on a nation's balance of payments that records all transactions involving the purchase or sale of assets, or in business, the account showing the net worth of a business entity.
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