ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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FLOATING-RATE NOTE Definition
FLOATING-RATE NOTE is an instrument with a fluctuating interest rate as prescribed at the time of issue.
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AUDIT SCOPE refers to the activities covered by an internal audit. Audit scope includes, where appropriate: audit objectives; nature and extent of auditing procedures performed; Time period audited; and related activities not audited in order to delineate the boundaries of the audit.
FIXED CHARGE RATIO is calculated: total fixed costs/total expenses.