ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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PBT see PROFIT BEFORE TAXES.
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BOTTOM UP is a concept of analyzing a subject, such as costs or revenue, starting from the lowest level working towards the top.
FISCAL PERIOD is a unit of time (corresponding to calendar months) into which the fiscal year is divided. Period 1 is July 1st through July 31st, and so on. An extra accrual period also exists. See 13TH PERIOD.