Examlex
Many database management systems use the Structured Query Language SQL) for programming queries.
Preceding Year
Refers to the year that immediately comes before the current year in context.
Common-sized Balance Sheet
A balance sheet where each line item is expressed as a percentage of total assets, facilitating comparison across companies and time periods.
Trend Balance Sheet
A financial statement that shows the changing balances of each account over a series of periods, helping in analyzing trends over time.
Comparative Balance Sheet
A financial statement that presents the assets, liabilities, and equity of a company at different points in time for comparison.
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