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What are the reasons for the differences in accounting terms between companies? For example, Apple may write (revenue), but another company may write it (sales).

What are the reasons for the differences in accounting terms between companies?

For example, Apple may write (revenue), but another company may write it (sales). (Cost of goods sold) may be in another company (cost of sales)

Why is that? What are the pros and cons of this diversity and difference?

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