ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DOLLAR-WEIGHTED RATE OF RETURN Definition
DOLLAR-WEIGHTED RATE OF RETURN is also called the internal rate of return; the interest rate that makes the present value of the cash flows from all the sub-periods in an evaluation period plus the terminal market value of the portfolio equal to the initial market value of the portfolio.
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REFERENDUM is when a legislative act is referred for final approval to a popular vote by the electorate, e.g., a bond referendum.
OPENING BALANCE is the balance of an account at the start of an accounting period.