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If the beginning balance of property,plant and equipment is established through previous audit work,the test of property accounts usually can be limited to selected tests of property additions and disposals during the year.
Retinal Image
The image projected onto the retina of the eye, where it is converted into neural signals sent to the brain for visual recognition.
Color Deficiency
A condition where an individual's perception of colors is different from what is considered normal, often referred to as color blindness.
Opponent Process Theory
A psychological and neurological model that explains how humans perceive colors as the result of opposing processes between two sets of colors: red-green, blue-yellow, and black-white.
Ganglion Cells
Neurons located in the retina that receive visual information from photoreceptors and transmit it to the brain via the optic nerve.
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