Examlex
When selecting a DBMS and evaluating the data definitions category, you should ask if the DBMS supports views.
Bond
A fixed income instrument representing a loan made by an investor to a borrower, typically corporate or governmental.
Issued
Refers to securities or other financial instruments that have been created and offered for sale to investors.
Journal Entry
A record in accounting that consists of debits and credits to various accounts, used to document business transactions in the financial records.
Premium on Bonds Payable
The excess amount by which a bond is sold over its face value.
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