Examlex
Which relation is created with the primary key associated with the relationship or associative entity,plus any non-key attributes of the relationship or associative entity and the primary keys of the related entities (as foreign key attributes) ?
Equity
The value of an owner's interest in a property, calculated by subtracting liabilities from the value of an asset.
Functional Currency
The currency of the primary economic environment in which an entity operates and carries out its transactions.
Presentation Currency
The currency in which financial statements are presented. This may differ from the functional currency in which transactions are recorded.
Accounts Receivable
Money owed to a company by its debtors for goods sold or services rendered on credit.
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