A Foreign Key Is a Column or Collection of Columns

question 11

True/False

A foreign key is a column or collection of columns in one table that is required to match the value of the primary key for some row in another table, or be null.

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Definitions:

Net Income

The profit of a company after all expenses, including operating costs, taxes, and interest, have been deducted from total revenues, indicating financial performance.

Total Assets

The sum of all assets, both current and non-current, owned by a company, representing the total resources it has at its disposal.

Aging of Accounts Receivable Method

An accounting technique used to estimate the amount of receivables that are unlikely to be collected, based on the length of time they have been outstanding.

Percentage of Sales Method

A forecasting technique used to predict various financial figures, such as expenses or inventory levels, as a fixed percentage of sales.