Examlex
The HAVING clause and the WHERE clause perform the same operation.
Contra Account
An account used in accounting to offset or reduce the balance of a related principal account.
Prepaid Expenses
Costs paid in advance for goods or services to be received in the future, which are recorded as assets until they are consumed.
Accrued Expenses
Expenses that have been incurred but not yet paid for, often recognized in the accounting period they are incurred.
Fiscal Year
A one-year period that companies and governments use for financial reporting and budgeting, which may or may not align with the calendar year.
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