EQUITY FUND Definition

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EQUITY FUND is a mutual fund whose portfolio consists primarily of common stocks.

Learn new Accounting Terms

CPI see CONSUMER PRICE INDEX.

DIRECT COST is that portion of cost that is directly expended in providing a product or service for sale and is included in the calculation of COST OF GOODS SOLD, e.g. labor and inventory (it can be traced to a given cost object in an economically feasible manner). Opposite of indirect cost.

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