Examlex
________ involves copying only the data items that have changed since the last backup.
Retained Earnings
The accumulated net income that a company decides to keep rather than distribute to shareholders as dividends, often reinvested in the business or used to pay off debt.
Tax-Effect Entry
An accounting entry that reflects the impact of taxes on financial statements.
Interest Revenue
Earnings generated from lending money or through investments in interest-bearing financial instruments.
Income Tax Expense
The cost of income taxes a company incurs, reflecting the taxes to be paid to taxation authorities and adjustments to deferred tax assets or liabilities.
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