Examlex
The statement in SQL combines rows from two queries and returns only the rows that appear in the first set but not in the second.
Income Statement
A financial report that shows the revenue, expenses, and profit or loss of a business over a specific period of time.
Adjusting Journal Entry
An accounting entry made to correct or update the financial records and ensure accurate reporting.
Liabilities
Financial obligations or debts that a company owes to external parties, which must be settled over time through the transfer of economic benefits.
Deferral
Accounting method to postpone the recognition of revenues or expenses until a future accounting period.
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