Cash flow CF definition: The revenue or expense expected to be generated through business activities sales, manufacturing, etc. Certified public accountant CPA definition: A designation given to an accountant who has passed a standardized CPA exam and met government-mandated work experience and educational requirements to become a CPA.
Cost of goods sold COGS definition: The direct expenses related to producing the goods sold by a business. The formula for calculating this will depend on what is being produced, but as an example this may include the cost of the raw materials parts and the amount of employee labor used in production. Credit CR definition: An accounting entry that may either decrease assets or increase liabilities and equity on the company's balance sheet, depending on the transaction.
When using the double-entry accounting method there will be two recorded entries for every transaction: A credit and a debit. Debit DR definition: An accounting entry where there is either an increase in assets or a decrease in liabilities on a company's balance sheet. Diversification definition: The process of allocating or spreading capital investments into varied assets to avoid over-exposure to risk. Equity and owner's equity OE definition: In the most general sense, equity is assets minus liabilities.
The owners of the stock are known as shareholders. Insolvency definition: A state where an individual or organization can no longer meet financial obligations with lender s when their debts come due.
Generally accepted accounting principles GAAP definition: A set of rules and guidelines developed by the accounting industry for companies to follow when reporting financial data. Following these rules is especially critical for all publicly traded companies.
General ledger GL definition: A complete record of the financial transactions over the life of a company. Liabilities current and long-term definition: A company's debts or financial obligations incurred during business operations. Current liabilities CL are those debts that are payable within a year, such as a debt to suppliers. Long-term liabilities LTL are typically payable over a period of time greater than one year.
An example of a long-term liability would be a multi-year mortgage for office space. This can shield business owners from losing their entire life savings if, for example, someone were to sue the company. Net income NI definition: A company's total earnings, also called net profit.
Net income is calculated by subtracting total expenses from total revenues. Present value PV definition: The current value of a future sum of money based on a specific rate of return. See an example of the time value of money here. Return on investment ROI definition : A measure used to evaluate the financial performance relative to the amount of money that was invested.
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July 13, By [email protected]. Nigel Keith Finch. David Woodhouse. Alan Vowler. Mukhtar Ahmed. Gordon Watson. Nina Hewitt. Clarence Elmer T. AbdulRahman Mokha. You certainly do not want to use full spaces within strings of initials.
Indeed, you quite possibly do not want to use any spaces at all. It depends whether we are talking about text generated under the tyranny of the typewriter or text that is to be professionally typeset. With a typewriter, you should not use any spaces, but when typeset, smaller spaces are usually best. One page 30 of version 3. Names such as W.
Yeats and J. Prillwitz need hair spaces, thin spaces, or no spaces at all after the intermediary periods. A normal word space follows the last period in the string. Even so, that probably looks terrible to you, but that is because web typography is almost always more primitive than even Gutenberg himself used. Notice for example that the placement of the dot in Georgia is distractingly far from its letter in the case of J and even worse for the W, and how it is so close to the L as to be nearly touching.
As you see, the dots are now at a constant distance to the right of the letter immediately previous to them, and there are numerous other adjustments to make the text look less like a hastily typewritten ransom note and more like a printed book. No spaces, no periods, as mentioned on the CMOS website :. Chicago style for initials that are used as a name is to take out the periods and close up the letters: BJ. Please see CMOS 8. Some journalism style guides recommend a space between the initials, and others recommend no space:.
Personal Names When initials are used with a surname, they are spaced and punctuated. Unspaced initials of a few famous person, which may or may not be punctuated, are sometimes used in place of their full names. As busy as I was, I took the time to stop and walk up to DJ and look him in the eye. On our way home , Monique asked, "D. His room was very messy, but D. I think that authors can choose whichever they want.
Perhaps we should respect a real person's own preference, e. Charlie or Charley for Charles, and D.
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