FEE ACCOUNTANT is an individual who performs manual or automated bookkeeping services and/or maintains the official accounting records.
BREAK-EVEN EQUATION is the equation that determines BREAK-EVEN POINT. Let p = unit selling price, v = unit variable cost, FC = total fixed costs, x = sales in units. The equation: px = vx + FC.
GEARING is the proportion of the capital employed of a company that is financed by lenders rather than shareholders.
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