A Foreign Key Is a Primary Key of a Relation

question 28

True/False

A foreign key is a primary key of a relation that also is a primary key in another relation.

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Definitions:

Integral Approach

An accounting method that combines the financial statements of a parent company and its subsidiaries into one comprehensive set of statements.

Pre-tax Interim Net Income

The net income earned before taxes are deducted during an interim period, such as a quarter or half-year.

Income Tax Loss

A situation where tax-deductible expenses exceed taxable revenues, potentially reducing taxable income in future periods through loss carryforwards.

Tax Loss Carryforward

A tax provision that allows a company to use its current loss towards future profits to reduce taxable income.