Foreign keys in database modeling

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A primary key can have two foreign keys in different tables? For example:

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database relationship foreign-key

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The primary key of the Profits table can be foreign/external key of other tables, in this case you have:

Billing 

 PK->codFaturamento
 FK->codLucro

Profits 

PK->codLucro

Expenses

PK->codDespesa

FK->codLucro

In these cases, a 1:N relationship

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