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Not only should a speaker's choice of topic be relevant to the interests and expectations of his or her listeners,it should also take into account
Accumulated Other Comprehensive Income
A component of shareholders' equity that includes unrealized gains and losses on certain types of investments, not recognized in the income statement.
Stock Dividends Distributable
A liability account that records the amount of dividends declared by the company to be paid out in the form of additional shares.
Retained Earnings
The portion of net income that is retained by the company rather than distributed to its owners as dividends.
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