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Leverage is that portion of the fixed costs which represents a risk to the firm. Operating leverage, a measure of operating risk, refers to the fixed...
Working capital has a deceptively simple definition: “Current assets minus current liabilities“. That is, working capital is the amount of a company’s assets that can be...
How good is your technical skill to prepare financial statement? Very good, you said. Alright, try these challenging cases, you are going to be able to...
What is “incremental analysis”? It is sometimes called marginal or differential analysis is used to analyze the financial information needed for decision making. It identifies the...