In MYSQL, records can be retrieved from multiple tables using operations such as JOIN, which merges rows based on matching columns. Consequently, Assertion (A) is accurate. A foreign key is a field in one table that references the primary key of another, establishing a relationship between them. Therefore, Reason (R) is also true. However, the foreign key's function is to define relationships, not to perform data retrieval directly. Actual retrieval is accomplished through queries like JOIN statements. Thus, while Reason (R) is true, it does not correctly explain Assertion (A). Option (B) is therefore the correct choice.