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accounts receivable (A/R) turnover :
Ratio that shows the re... Ratio that shows the relationship between unpaid credit sales to total credit sales. It indicates, in general, the effectiveness (or lack of it) of a firm's credit policies and cash collection efforts. Formula: Outstanding accounts receivable (in an accounting period) ÷ credit sales revenue (in the same period).

Annual renewable term insurance:
If your term life insu... If your term life insurance is an annual renewable policy, you can renew your coverage each year without filling out a new application or passing a physical exam. However, the premium, or the amount you pay for the policy, isnt fixed, and goes up each time you renew. Policies with five- or ten-year terms may also be renewable, with comparable increases in their premiums.

ACCUMULATED ADJUSTMENT ACCOUNT (AAA):
under Section 1368(e)... under Section 1368(e)(1) of the IRS Code provides that the term “accumulated adjustment account” (AAA) means an account of the S corporation which is adjusted for the S period in a manner similar to the adjustments under § 1367 (except that no adjustment shall be made for income (and related expenses) which is exempt from tax under title 26 and the phrase “(but not below)” shall be disregarded in § 1367(b)(2)(A)) and no adjustment shall be made for Federal taxes attributable to any taxable year in which the corporation was a C corporation.

AD VALOREM TAX:
a tax based on the val... a tax based on the value of real estate or personal property. An ad valorem tax is typically imposed at the time of a transaction (a sales tax or value-added tax (VAT)), but it may be imposed on an annual basis (real or personal property tax) or in connection with another significant event (inheritance tax or tariffs).

 

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