ANALYSTS' ESTIMATES is where analysts, stockbrokers and banks give opinions and forecasts (often referred to as estimates) as to future company performance. Broker recommendations and other data are provided by Barra's Global Estimates service. BARRA collate and analyze the brokers' forecasts, and calculate consensus figures from the individual data.
RECEIVABLES TURNOVER see ACCOUNTS RECEIVABLE TURNOVER.
NARRATIVE, in accounting, is a written description of an internal control system.
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