Examlex
Liabilities are often referred to as "outsider claims" and owners' equity as "insider claims" to assets.
Markdowns
Reductions in the retail prices of goods, typically to stimulate sales or clear inventory.
Markup
The sum included in the goods' purchase price to account for operational costs and earnings.
Return on Investment
A measure used to evaluate the efficiency or profitability of an investment, calculated as the net profit divided by the cost of the investment.
Selling Price
The price at which a product or service is sold to the consumer.
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