Examlex
An M:N relationship is different from 1:1 or 1:M relationships because the event or transaction that links the two entities is actually a third entity,called an associative entity,that has its own characteristics.
Operating Cash Flow
The cash generated from the normal operating processes of a business, reflecting the company's ability to generate sufficient cash to meet its operating expenses.
Book Value
The difference between a company's total assets and its total liabilities, as shown in the balance sheet.
Statement of Financial Position
A financial statement detailing a company's assets, liabilities, and shareholders' equity at a specific point in time, providing a snapshot of its financial health.
Shareholders' Equity
The residual interest in the assets of a corporation that remains after deducting its liabilities, representing ownership interest.
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