ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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TRANCHES are related securities that are offered at the same time but have different risk, reward, and/or maturity.
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DILUTED EARNINGS PER SHARE are earnings per share, including common stock, preferred stock, unexercised stock options, and some convertible debt. Diluted earnings per share are usually a more accurate reflection of the companys real earning power.
CLOSING ACCOUNT is the determining the balance of an account and posting an entry to offset such balance.