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BANK RECONCILIATION is the verification of a bank statement balance and the depositor's checkbook balance.

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RISK ANALYSIS is an analysis of the possibility of suffering loss.

RATIO is the relative size, expressed as the number of times one quantity is contained in another (for example, the ratio of assets to liabilities of a company having total assets of $200,000 and liabilities of $150,000 would be $200,000 divided by $150,000 = 1.33).

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