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_____ Are Collections of Records for a Single Subject, Such

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_____ are collections of records for a single subject, such as customer records, and store all the data in a database.


Definitions:

Acid-Test Ratio

A financial metric that evaluates a company's ability to meet its short-term obligations with its most liquid assets, excluding inventory.

Marketable Securities

Financial instruments that are easily convertible into cash and are often used for short-term investments.

Current Liabilities

Financial obligations due within one year, including accounts payable, short-term loans, and taxes owed.

Average Collection Period

The average number of days it takes for a business to receive payments owed by its customers for sales made on credit.

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