COMPREHENSIVE BASIS OF ACCOUNTING is a complete set of rules other than U.S. GAAP applied to all items in a set of financial statements. Examples include a basis of accounting required by a regulatory agency, a basis of accounting the entity uses for its income tax return and the cash receipts and disbursements basis.
BROKER is an individual or firm that acts as an intermediary between a buyer and seller, usually charging a commission.
FEN is a currency of China.
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