Examlex
An import quota taxes an import but does not set a limit on how much may be imported.
Net Purchases
The total amount of purchases after subtracting any purchases returns, allowances, and discounts.
Withdrawal Account
An account in a partnership or sole proprietorship that records the amounts taken out of the business by the owner for personal use.
Capital Account
In accounting, it refers to the account on a company's balance sheet that represents the owners' or shareholders' investment in the company.
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