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  2. Equivalence of metrics - Wikipedia

    en.wikipedia.org/wiki/Equivalence_of_metrics

    Two metrics and on X are strongly or bilipschitz equivalent or uniformly equivalent if and only if there exist positive constants and such that, for every ,, (,) (,) (,).In contrast to the sufficient condition for topological equivalence listed above, strong equivalence requires that there is a single set of constants that holds for every pair of points in , rather than potentially different ...

  3. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Cash and cash equivalents are listed on balance sheet as "current assets" and its value changes when different transactions are occurred. These changes are called "cash flows" and they are recorded on accounting ledger. For instance, if a company spends $300 on purchasing goods, this is recorded as $300 increase to its supplies and decrease in ...

  4. Return on capital - Wikipedia

    en.wikipedia.org/wiki/Return_on_capital

    Return on capital (ROC), or return on invested capital (ROIC), is a ratio used in finance, valuation and accounting, as a measure of the profitability and value-creating potential of companies relative to the amount of capital invested by shareholders and other debtholders. [1] It indicates how effective a company is at turning capital into ...

  5. Equivalence number method - Wikipedia

    en.wikipedia.org/wiki/Equivalence_number_method

    Criticism of the equivalence number method is justified by the fact that completely arbitrary and random keys can be chosen. For example, in the case of allocating the potable water bill in a house with only one common meter, the water consumption could be divided according to the number of occupants per apartment or the apartment's net dwelling area in m 2.

  6. System of units of measurement - Wikipedia

    en.wikipedia.org/wiki/System_of_units_of_measurement

    Multiples and submultiples of metric units are related by powers of ten and their names are formed with prefixes. This relationship is compatible with the decimal system of numbers and it contributes greatly to the convenience of metric units. In the early metric system there were two base units, the metre for length and the gram for mass. The ...

  7. Record to report - Wikipedia

    en.wikipedia.org/wiki/Record_to_report

    Record to report or R2R is a Finance and Accounting (F&A) management process which involves collecting, processing and delivering relevant, timely and accurate information used for providing strategic, financial and operational feedback to understand how a business is performing. [1]

  8. Financial ratio - Wikipedia

    en.wikipedia.org/wiki/Financial_ratio

    A financial ratio or accounting ratio states the relative magnitude of two selected numerical values taken from an enterprise's financial statements. Often used in accounting , there are many standard ratios used to try to evaluate the overall financial condition of a corporation or other organization.

  9. Deprival value - Wikipedia

    en.wikipedia.org/wiki/Deprival_value

    Deprival value is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as 'value to the owner' or 'value to the firm'.