Examlex
According to Fred Luthans and his colleagues,positive psychological capital is composed of high personal confidence and self-efficacy in working on a task.
Straight-Line Amortization
A method of allocating the cost of an intangible asset evenly over its useful life.
Bond Payable
A long-term liability account that represents the amount a company owes to bondholders, to be repaid at a future date.
Issue Price
The issue price is the price at which a company's securities, such as stocks or bonds, are first offered for sale to the public when they are issued.
Journal Entry
The record of a financial transaction in an accounting journal, showing the accounts and amounts debited and credited.
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