Examlex
In a spreadsheet, input cells correspond conceptually to
Disclosure
The act of making new or important information known, especially pertaining to financial data or company operations.
Variable Returns
Financial returns from an investment that are not fixed and can vary based on performance or other factors.
Credit Risk
The risk that one party to a financial instrument will fail to discharge an obligation and cause the other party to incur a financial loss.
Adjusting Journal Entries
Entries made in account books at the end of an accounting period to allocate revenues and expenses to the period in which they actually occurred.
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