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The DBMS language that is used to build,initialize,and describe logical views for users is called the
Comprehensive Income
The total change in equity for a reporting period other than from transactions with owners, including all recognized income and expenses, both realized and unrealized.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted thereafter for the post-acquisition changes in the investee's net assets.
Common Shares
Equity securities that represent ownership interests in a corporation, including voting rights and dividends.
Net Income
The amount of profit left after all operating expenses, taxes, and other costs have been subtracted from total revenue.
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