COUPON RATE Definition

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COUPON RATE is the annual interest rate of a bond.

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INCOME THEORIES try to identify the real profit of an organization. The difficulty here is that you need to define whose income you are measuring, and that limiting income measurements to things that can be given a price devalues goods and services that are difficult or impossible to price.

SALES JOURNAL is a record containing a chronological listing of credit sales.

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