OTHER CURRENT ASSETS Definition

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OTHER CURRENT ASSETS relates to any other current assets. Does not include prepaid items.

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AUDIT OPINION LETTER is a signed representation by an auditor as to the reliability and fairness of a set of financial statements. It is usually presented at the beginning of an audit report.

YIELD ON STOCK is the percentage of the annual dividend to the current price of the stock, e.g., a $30 stock with a dividend of $2.00 has a yield of 6.6%.

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