Examlex
XQuery is an XML transformation language for querying relational data as well as XML databases.
Adjusting Entry
A journal entry made at the end of an accounting period to record any unrecorded income or expenses for that period.
Interest Payable
A liability account showing the amount of interest expense that has accrued but not yet been paid to creditors.
Effective Interest Rate
The actual rate of interest earned or paid on an investment or loan, accounting for the effect of compounding.
Discounted Interest
The process of reducing the interest rate on a loan, calculated in advance and deducted from the principal amount at the time of lending.
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