Examlex
When used with a FOREIGN KEY,the keyword REFERENCES refers to what?
Times Interest Earned Ratio
This ratio measures a company's ability to meet its debt obligations based on its current income, calculated as earnings before interest and taxes divided by interest expense.
Income Before Taxes
The amount of revenue left after deducting all operating expenses, interest, and depreciation, but before paying income taxes.
Straight-Line Method
A depreciation technique where an equal amount of depreciation is charged for each year of the asset's useful life.
Semiannual Interest
Interest that is calculated and paid twice a year, often used in the context of bonds and loans.
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