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10 cards from this deck
Financial snapshot of business finances at a point in time
Current assets - current liabilities
Assets kept for more than a year
Assets exchanged for cash within the accounting year
Drop in value of a business asset over time
Debts paid off within a year
Net assets always equals total equity
Debts that debtors won't ever pay
Record at lower of cost or net realisable value
Money used to buy non-current assets
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