arm's-length third-party
fair transaction
4 Matching Annotations
- Sep 2026
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biz.libretexts.org biz.libretexts.org
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biz.libretexts.org biz.libretexts.org
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short-term investments undertaken in the normal course of business, to offset other financial risks such as foreign exchange fluctuations
This means that allocating short-term Investment can be used to pay foreign-currency accounts payable directly, eliminating the need for foreign exchange conversion and reducing economic losses caused by foreign exchange fluctuations.
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HP also stated that the actual losses of Autonomy's loss-prone hardware division were misclassified as "sales and marketing expenses" in the operating expenses section rather than as cost of goods sold in the gross profit section
- ①Gross Profit =Revenue- COGS ②Operating Profit=Gross Profit- Operating expenses ③Net Profit= Operating Profit-Net interest+- Non-operating Items- Income Tax
- Autonomy Business classify actual loss as "sales and marketing expenses" rather than as cost of goods sold(COGS) to overstate gross profit.
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exponentially
呈几何数字增长，exponentially increase exponential 指数的，幂的
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