ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CAPITAL STRUCTURE Definition
CAPITAL STRUCTURE refers to the permanent long-term financing of a company. Capital structure normally includes common and preferred stock, long-term debt and retained earnings. It does not include accounts payable or short-term debt.
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MATCHING PRINCIPLE see MATCHING CONCEPT.
PROBABLE an event happening is probable if it is uncertain but likely to happen.
