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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Amount Payable:
This refers to the amo... This refers to the amount that is payable according to the terms and conditions of the insurance policy to the legal owner of the insurance policy.

AGREED UPON PROCEDURES :
are used when a client... are used when a client retains an external auditor to perform specific tests and procedures and report on the results. Examples might include special reviews of loan portfolio or internal control systems. In performing agreed-upon procedures, the auditor provides no opinion, certification, or assurance that the assertions being made in the financial statements are free from material misstatement. The users of reports based on agreed-upon procedures must draw their own conclusions on the results of the tests reported. For example, an external auditor could be asked to look at a certain number of corporation loan files and document which of the required forms are in the files. The auditor would report on the selection and the results of the procedures performed but would not provide a formal opinion with conclusions drawn from the results of the procedures.

administrative dissolution :
Involuntary cessation of ...Involuntary cessation of the existence of a corporation by a government authority. It is prompted usually by the corporation's failure to comply with certain statutory requirements such as to file an annual return or pay its taxes.

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).

 

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