ACCOUNTING PACKAGE/SOFTWARE, usually, is a commercially available software program or suite that, with little customization, will satisfy the accounting system needs of the purchasing entity.
DEBT RATINGS is the creditworthiness of a borrower as measured in the U.S. by debt rating agencies Moody's and Standard and Poor's. A triple A (AAA) rating means that there is almost no likelihood of the borrower failing to pay.
OPPORTUNISM is a condition of self-interest seeking with guile whereby one party has information that the other party does not.
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