Examlex
When implementing the physical-level design,for secondary keys,you must ensure that it is possible to retrieve data rapidly on the basis of a value of the ____ key.
Vertical Analysis
A method in financial accounting where each entry in a financial statement is listed as a percentage of a base figure, facilitating the comparison of financial statements over different periods.
Accounts Receivable Turnover
A financial ratio that measures how efficiently a company collects revenue by comparing net credit sales to the average accounts receivable.
Days' Sales
A measure of how efficiently a company converts its inventory into sales, typically calculated as days' sales in inventory or days sales outstanding.
Credit Terms
Conditions under which credit is extended by a seller to a buyer, detailing the repayment period, discount for early payment, and penalty for late payment.
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