ACCRUAL BOND is a bond on which interest accrues, but is not paid out to the investor during the time of accrual; instead, the accrual interest is added to the amount of remaining principal and paid at maturity. Also known as an accretion bond or a Z-bond in a CMO issue. See Collateralized Mortgage Obligation.
INVENTORY TURNOVER is a ratio that shows how many times the inventory of a firm is sold and replaced over a specific period.
ABNORMAL GAIN see NORMAL LOSS.
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