COMBINED FINANCIAL STATEMENT Definition

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COMBINED FINANCIAL STATEMENT is a financial statement that merges the assets, liabilities, net worth, and operating figures of two or more affiliated companies. A combined statement is distinguished from a consolidated financial statement of a company and subsidiaries, which must reconcile investment and capital accounts.

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CVPA see COST-VOLUME-PROFIT ANALYSIS.

CHURNING, in securities, is the frequent trading of an account in order to generate commissions.

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