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Q: How to handle date arithmetic?

Answer:
DATE + n DAYS adds days. DATE - n MONTHS subtracts months. DAYS(date2) - DAYS(date1) gives day count. DATEDIFF function available. TIMESTAMPDIFF for time differences. DATE/TIME functions for extraction.
COBOL
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Q: Explain COMPUTE statement

Answer:
COMPUTE performs arithmetic with expression syntax. COMPUTE RESULT = (A + B) * C / D. Supports + - * / ** operators. ROUNDED option rounds result. ON SIZE ERROR handles overflow. Clearer than separate ADD/SUBTRACT/MULTIPLY/DIVIDE for complex formulas.
COBOL
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Q: How to use SUBTRACT CORRESPONDING?

Answer:
SUBTRACT CORRESPONDING subtracts matching fields. SUBTRACT CORR group-1 FROM group-2. Each matching numeric field in group-2 decreased by corresponding group-1 value. Use ROUNDED and SIZE ERROR options. Limited to numeric fields.