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A Linking Table Is a Table Used to Transform a Many-To-Many

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A linking table is a table used to transform a many-to-many relationship between tables into two one-to-many relationships; usually composed mostly of foreign keys.


Definitions:

Retained Earnings

Profits that a company keeps at the end of a fiscal period, after dividends are paid, for reinvestment or debt payment.

Additional Paid-in Capital

The amount of money that shareholders have paid in excess of the par value of the shares; this can occur when shares are initially sold or during subsequent capital injections.

Preferred Stock

A class of ownership in a corporation that typically provides dividend payments before dividends are issued to common stockholders, often with no voting rights.

Common Stock

A type of security that signifies ownership within a corporation, known as corporate equity ownership.

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