Examlex
The first step in the database design process is to create tables and columns from entities and attributes.
Voluntary Act
An action undertaken by an individual or entity out of free will without coercive influences.
Liquidation
The process of converting assets into cash or cash equivalents by selling them, often associated with dissolving a company or paying off debts.
Capital Account
A financial statement that shows the changes in a company's equity throughout a specific period due to various business activities.
Capital Deficiency
A situation where a company's liabilities exceed its assets, indicating potential financial distress.
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