Examlex
According the five-factor model of personality, the Big Five traits are:
GAAP
Stands for Generally Accepted Accounting Principles, a standard framework of guidelines for financial accounting.
Operating Cash Flows
The cash generated from the core business activities of a company in a given period, as opposed to cash flows from investing or financing activities.
Borrowing Capacity
Borrowing capacity is the maximum amount of credit a lender is willing to extend to a borrower, based on their financial strength and other factors.
Amortization
The process of spreading out a loan or intangible asset cost over a fixed period, for accounting and taxation purposes, allowing for a reduction in reported income.
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