Examlex
The most obvious form of intellectual capital is one's level of education.
Discount Period
A designated time frame during which a discount is applicable on a payment or transaction.
Adjusting Entry
A journal entry made at the end of an accounting period to record any unrecorded income or expenses for that period.
Interest Payable
A liability account showing the amount of interest expense that has accrued but not yet been paid to creditors.
Effective Interest Rate
The actual rate of interest earned or paid on an investment or loan, accounting for the effect of compounding.
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