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adiabatic cooling orographic lifting frontal wedging convergence
Current Ratio
A liquidity ratio that measures a company's ability to pay short-term obligations, calculated as current assets divided by current liabilities.
Short-term Obligations
Financial liabilities that are due for payment within one year.
Normal Balance
The side of an account (debit or credit) that is expected to have a higher balance based on the accounting equation.
Asset Account
An account on a balance sheet representing tangible or intangible items of value owned by a company.
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