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Which of the following is not a function of money?
Working Capital
the difference between a company's current assets and current liabilities, indicating the liquidity and operational efficiency.
Industry Figures
Statistical data or benchmarks pertaining to a specific industry, used for comparison or analysis.
Common-Sized Financial Statement
A financial statement that presents all line items as a percentage of a common base figure, facilitating comparison with other companies or time periods.
Key Item
An essential or significant product, account, or piece of information that holds particular importance within a specific context.
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