Examlex
What is not a primary key option when importing a text file into Access?
Financial Position
A statement or status of an entity’s resources, liabilities, and equity at a particular point in time, illustrating its economic standing.
Equity Section
The section of a company's balance sheet that represents the residual interest in the assets of the entity after deducting liabilities, including items such as share capital, retained earnings, and reserves.
Pre-acquisition Entry
Accounting entries recorded to prepare the accounts for the consolidation process, reflecting adjustments necessary prior to acquisition.
Subsidiary
A company that is controlled by another company, called the parent company, through the ownership of more than half of its voting stock.
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