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Unrealised Gain
An unrealised gain is the increase in value of an asset that hasn’t yet been sold. It reflects a paper profit, not actual cash flow. For example, stocks that have risen in value but are still held are considered unrealised gains until they are sold and the gain is realised.
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Unpaid Expenses
Unpaid expenses are costs incurred but not yet paid at the end of an accounting period. They are recorded as…
Unappropriated Retained Earnings
Unappropriated retained earnings are the portion of net income not designated for a specific purpose (like dividends or reserves). They…
Unit Cost
Unit cost is the total expense incurred to produce, store, and sell one unit of product or service. It includes…
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