Examlex
A ________ data source can be shared among database users as long as they have the same DBMS driver and privilege to access the database.
Surplus (Deficit)
A financial situation where income exceeds expenditures (surplus) or expenditures exceed income (deficit) over a given period.
Unrealized Intercompany Profits
Profits that result from transactions between parent and subsidiary companies that have not yet been realized through sales to external parties.
Equity Method
An accounting technique used by companies to record their investments in other companies, adjusting the investment for the investor's share of the investee's profits or losses.
Consolidated Inventory
The total value of all inventories held by a parent company and its subsidiaries, accounted for in a consolidated financial statement.
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