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What is the difference between a DBMS and a database?
Asset Turnover
A financial ratio that measures the efficiency of a company's use of its assets in generating sales revenue.
Return On Assets
A financial ratio that measures the efficiency of a company's assets in generating profit, calculated as net income divided by total assets.
Estimated Residual Value
The anticipated value of an asset at the end of its useful life.
Restatement
The revision and republication of one or more of a company's previous financial statements to correct an error.
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