FCIA Definition

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FCIA (FOREIGN CREDIT INSURANCE ACT) is an EximBank program that offers credit insurance against losses due to political conflict or buyer default.

Learn new Accounting Terms

PROFIT BEFORE TAXES (PBT) is a profitability measure that looks at a companys profits before the company has to pay income tax. This measure deducts all expenses from revenue including interest expenses and operating expenses, but it leaves out the payment of tax.

OPERATING EFFECTIVENESS is how an internal control was applied, the consistency with which it was applied, and by whom.

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