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Explain the difference between logical addresses and physical addresses in Microsoft file structures.
Bad Debt Provision
An allowance for accounts receivable that may not be collected, representing an expense to account for credit sales that might not be paid.
Manage Earnings
The practice of using accounting techniques to produce financial reports that may paint a more favorable picture of a company's financial position or performance than is actually the case.
Trade Receivables
Amounts owed to a business by its customers for goods or services delivered on credit.
Revenue Recognition
An accounting principle that determines the specific conditions under which revenue is recognized or accounted for.
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