Examlex
The PL/SQL keyword DECLARE is used to begin the basic PL/SQL block structure.
Stockholders' Equity
The residual interest in the assets of a corporation that remains after deducting liabilities, representing ownership interest held by shareholders.
Current Ratio
A liquidity ratio that measures a company's ability to pay short-term obligations or those due within one year, calculated as current assets divided by current liabilities.
Net Plant
The total value of a company's property, plant, and equipment minus accumulated depreciation, representing the net book value of physical assets used in operations.
Operating Cycle
This refers to the period of time it takes for a business to purchase inventory, sell products, and receive cash from sales.
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