Examlex
If debits equal credits in a trial balance,then all entries were correctly posted to the accounts.
ROCE
Return on Capital Employed, a financial ratio that measures a company's profitability and the efficiency with which its capital is used.
Capital Structure
refers to the mix of debt and equity financing that a company uses to fund its operations and growth.
Financial Leverage
Utilizing borrowed money to amplify the potential gains from an investment, but also elevating the risk of incurring losses.
DFL
Degree of Financial Leverage; a ratio that measures the sensitivity of a company's earnings per share to fluctuations in its operating income, based on its capital structure.
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