Examlex
Sodium ions can freely cross a semipermeable cell membrane.
Consolidation Process
The procedure of combining the financial statements of separate but related entities to present as one entity for financial reporting.
Consolidated Cost Of Goods Sold
The aggregated cost of goods that have been used up in the production of goods or services sold by a company and its subsidiaries.
Year-end
The end of a fiscal year or calendar year, when companies close their books and summarize financial activities.
Eliminate Intra-entity Transfer
A consolidation procedure that removes transactions between entities within the same corporate group to avoid double counting in consolidated financial statements.
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