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Micrograph of a clue cell (center), covered in bacteria, as compared to an unremarkable squamous cell at bottom left, and a neutrophil at bottom center. Pap stain Phase contrast microscopy of clue cells in a vaginal swab. Clue cells are epithelial cells of the vagina that get their distinctive stippled appearance by being covered with bacteria ...
The presence of clue cells on wet mount. Similar to the whiff test, the test for clue cells is performed by placing a drop of sodium chloride solution on a slide containing vaginal discharge. If present, clue cells can be visualized under a microscope. They are so-named because they give a clue to the reason behind the discharge.
It is commonly represented as total assets less current liabilities (or fixed assets plus working capital requirement). [2] ROCE uses the reported (period end) capital numbers; if one instead uses the average of the opening and closing capital for the period, one obtains return on average capital employed (ROACE). [citation needed]
For example, $225K would be understood to mean $225,000, and $3.6K would be understood to mean $3,600. Multiple K's are not commonly used to represent larger numbers. In other words, it would look odd to use $1.2KK to represent $1,200,000. Ke – Is used as an abbreviation for Cost of Equity (COE).
Capital expenditures are the funds used to acquire or upgrade a company's fixed assets, such as expenditures towards property, plant, or equipment (PP&E). [3] In the case when a capital expenditure constitutes a major financial decision for a company, the expenditure must be formalized at an annual shareholders meeting or a special meeting of the Board of Directors.
A capital improvement plan (CIP), or capital improvement program, is a short-range plan, usually four to ten years, that identifies capital projects and equipment purchases, provides a planning schedule and identifies options for financing the plan.
It includes accounting for natural capital, human capital, social capital and produced capital. The True Cost Accounting approach can be applied to every sector of the economy. It aims to reveal the impacts of economic activities on society as a whole, in addition to the private costs directly incurred by producers and consumers.
Positive accounting can be associated with the contractual view of the firm. [1] [2] The firm is viewed as “a nexus of contracts” and accounting one tool to facilitate the formation and performance of contracts. Under this view, accounting practices evolve to mitigate contracting costs by establishing ex ante agreement among varying parties ...