ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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BARRIERS TO ENTRY Definition
BARRIERS TO ENTRY are obstacles to the entry of new firms into a market. Barriers to entry may take various forms. They may be technical barriers, legal barriers or barriers that arise from strong branding of the product.
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P&L see PROFIT AND LOSS STATEMENT.
TEST COUNT, in inventory audits, is where a test count is inventory counted by the auditors to check the client's count.