ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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FICTITIOUS NAME Definition
FICTITIOUS NAME is often referred to as a DBA, "Doing Business As," a fictitious name is frequently used by sole proprietors or partnerships to provide a name, other than those of the owners or partners, under which the business will operate.
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EQUITY SHARE CAPITAL is capital raised by an entity through the sale of common shares.
LOSS, in finance, is when expenses exceed sales or revenues, i.e. goods or services are sold for less than their cost.