Examlex
Choose the word or phrase in [ ] which will correctly complete the statement. Select A for the first item, B for the second item, and C if neither item will correctly complete the statement.
-A deficit on your income and expense statement will have [an | no] effect on your personal balance sheet.
Pooling Method
An accounting technique used in mergers and acquisitions where the assets and liabilities of the merging companies are combined using their book values, rather than being re-valued or adjusted.
Market Share
The portion of a market controlled by a particular company or product, often expressed as a percentage of total sales in that market.
Spin-off
A type of corporate restructuring where a company creates a new independent company from its existing operations, assets, or divisions.
Divestiture
The opposite of an acquisition. That is, a company sells a portion of its assets, often a whole division, to another firm or individual.
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