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The dichotomy between income and capital breeders was introduced in 1980 by R. H. Drent and S. Daan [6] to explain why birds usually laid their eggs later than the time that would maximize nestling survival for the population. [1] Ectotherms are generally capital breeders, whereas endotherms rely on income breeding more often. This difference ...
Oxford Dictionary of Biology (often abbreviated to ODB) is a multiple editions dictionary published by the English Oxford University Press. With more than 5,500 entries, [ 1 ] [ 2 ] it contains comprehensive information in English on topics relating to biology , biophysics , and biochemistry . [ 3 ]
This glossary of biology terms is a list of definitions of fundamental terms and concepts used in biology, the study of life and of living organisms.It is intended as introductory material for novices; for more specific and technical definitions from sub-disciplines and related fields, see Glossary of cell biology, Glossary of genetics, Glossary of evolutionary biology, Glossary of ecology ...
In accounting, the revenue recognition principle states that revenues are earned and recognized when they are realized or realizable, no matter when cash is received. It is a cornerstone of accrual accounting together with the matching principle. Together, they determine the accounting period in which revenues and expenses are recognized. [1]
Also gastrocoel. The central internal cavity of the gastrula in most animal embryos, fated to develop into the lumen of the digestive tube ; the primitive gut. The archenteron initially has only one open end, known as the blastopore. B birth blastocoel Also blastocoele, blastocele, cleavage cavity, and segmentation cavity. The fluid-filled or yolk -filled cavity that forms in the developing ...
In U.S. business and financial accounting, income is generally defined by Generally Accepted Accounting Principles (GAAP) and the Financial Accounting Standards Board as: Revenues – Expenses; however, many people use it as shorthand for net income, which is the amount of money that a company earns after covering all of its costs as well as taxes.
The installment sales method, is used to recognize revenue after the sale has occurred and when sales are stipulated under very extended cash collection terms. [3] In general, when the risk of not being able to collect is reasonably high and when there is no reasonable basis for estimating the proportion of installment accounts, revenue recognition is deferred, and the installment sales method ...
In accrual accounting, the matching principle dictates that an expense should be reported in the same period as the corresponding revenue is earned. The revenue recognition principle states that revenues should be recorded in the period in which they are earned, regardless of when the cash is transferred.