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For maximum tension and hence torque generation across a joint, some muscles are more reliant on muscle length, whereas other muscles are more dependent on the perpendicular distance from the tendon insertion to the axis of rotation.
Reversing Entry
An accounting entry made at the beginning of an accounting period to reverse or cancel out a previous adjusting entry.
Adjusting Entry
A journal entry made at the end of an accounting period to allocate revenues and expenses to the period in which they actually occurred.
Net Income
The amount of profit that remains after all operating expenses, interest, taxes, and dividends have been subtracted from total revenues.
End-of-period Spreadsheet
A document or report summarizing the financial status of a company at the end of a fiscal period, including assets, liabilities, and equity.
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