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The first commentary on birds, for this codex, are made on the second page of the fourth folio. Leonardo describes how the tips of a bird's feathers are always the highest part of the bird, when its wings are lowered, and how the bones in the wing are the highest part of a bird when its wings are raised.
Trade discounts are given to try to increase the volume of sales being made by the supplier. The discount described as trade rate discount is sometimes called "trade discount". Trade discount is the discount allowed on retail price of a product or something. for e.g. Retail price of a cream is 25 and trade discount is 2% on 25.
In double-entry bookkeeping, a sale of merchandise is recorded in the general journal as a debit to cash or accounts receivable and a credit to the sales account. [3] The amount recorded is the actual monetary value of the transaction, not the list price of the merchandise. A discount from list price might be noted if it applies to the sale.
Folio Number: Every page of a journal is numbered. This number is known as a folio number. [5] The folio number is used as a cross reference between the journal and the ledger accounts. The use of folio numbers makes it easy to refer back from the ledger account to the journal entry or forward from the journal entry to the ledger account.
The WAIR hypothesis, a version of the "cursorial model" of the evolution of avian flight, in which birds' wings originated from forelimb modifications that provided downforce, enabling the proto-birds to run up extremely steep slopes such as the trunks of trees, was prompted by observation of young chukar chicks, and proposes that wings ...
The strongest attacks are based on embryological analyses, which conclude that birds' wings are formed from digits 2, 3 and 4 (corresponding to the index, middle and ring fingers in humans; the first of a bird's 3 digits forms the alula, which they use to avoid stalling on low-speed flight, for example when landing); but the hands of ...
The mute swan with outstretched wings Wing of the white-tailed eagle. Bird wings are a paired forelimb in birds. The wings give the birds the ability to fly, creating lift. Terrestrial flightless birds have reduced wings or none at all (for example, moa). In aquatic flightless birds , wings can serve as flippers. [1]
If a buyer receives a 2 per cent discount for early payment of an invoice—for example paying a 30-day-net invoice after 10 days. Therefore, instead of earning interest on the cash held in an account, it is “invested” for 20 days to get a 2 per cent return, This represents the equivalent of an over 36 per cent annual return on capital .