ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY

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ADR Definition

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ADR see AMERICAN DEPOSITORY RECEIPTS.

 

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VOLUME is the amount of trading activity, expressed in shares or dollars, experienced by a single security or the entire market within a specified period.

DISCRETIONARY ACCRUAL is a non-mandatory expense/asset that is recorded within the accounting system that has yet to be realized. An example of this would be management bonus.


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