XML structure and database

Hello,
Assuming that an xml file is generated from information pulled of a database, would it be reasonable to assume the following;
Starting with a simple xml file:
<?xml version="1.0" encoding="ISO-8859-1" ?>
- <!--
 Edited by XMLSpy®
  -->
- <CATALOG>
- <CD>
  <TITLE>Empire Burlesque</TITLE>
  <ARTIST>Bob Dylan</ARTIST>
  <COUNTRY>USA</COUNTRY>
  <COMPANY>Columbia</COMPANY>
  <PRICE>10.90</PRICE>
  <YEAR>1985</YEAR>
  </CD>
- <CD>

Obviously if one had the database map, my question might be trivial.  Allow me to ask.  From the xml excert above CATALOG could be the database, CD could be one of the database tables, with columns headed with TITLE, ARTIST, COUNTRY, COMPANY, PRICE, and YEAR.
Would this assumption be true?
What if the xml file had an attribute, example;
<student active="true">
      <name>Robert</name>
      <grade>A+</grade>
</student>
How would "active" be represented in the database?
What if the xml was more complex;
<?xml version="1.0"?>
<?xml-stylesheet href="catalog.xsl" type="text/xsl"?>
<!DOCTYPE catalog SYSTEM "catalog.dtd">
<catalog>
   <product description="Cardigan Sweater" product_image="cardigan.jpg">
      <catalog_item gender="Men's">
         <item_number>QWZ5671</item_number>
         <price>39.95</price>
         <size description="Medium">
            <color_swatch image="red_cardigan.jpg">Red</color_swatch>
            <color_swatch image="burgundy_cardigan.jpg">Burgundy</color_swatch>
         </size>
         <size description="Large">
            <color_swatch image="red_cardigan.jpg">Red</color_swatch>
How might this be represented in the database?
I hope my questions are valid and sensible.
thanks for your comments