HISTORICAL EXCHANGE RATES are just that: The historical data on currency exchange rates.
MASTER BUDGET formalizes the whole budget system into one single final document in which all the operational budgets flow; its goal is to draft the main economic and financial statements. However, dependent upon the individual or geographic location, is variously contains the cash budget only; or the income statement and the balance sheet combined; or the income statement and the balance sheet and the cash budget combined.
CR, in accounting, is an acronym for Credit Record. See CREDIT RECORD.
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