ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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MATCHING, in accounting, is the matching of invoices to purchase orders and delivery notes prior to payment.
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RELEVANT is having a bearing on or connection with the subject at issue, e.g. relevant revenues from sales of Model XXX.
CAPITAL EXPENDITURE RATIO is the ratio of capital expenditure and other investments to total assets. It is used as a proxy for growth opportunities in a financial analysis.