A Common Mistake Many People Make When They Are Just

question 95

Multiple Choice

A common mistake many people make when they are just learning to draw E-R diagrams,especially if they already know how to do data flow diagramming,is to confuse data entities with ________ and relationships with data flows.

• A)Classes
• B)Sinks
• C)Relationships
• D)Attributes

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Definitions:

Unrecognized Prior Service Cost

Costs not immediately recognized on the income statement related to retroactive benefits granted to employees in a pension plan amendment.

Straight-Line Method

A depreciation method that allocates an equal amount of depreciation each year over the useful life of the asset.

Defined Benefit Pension Plan

A type of pension plan where an employer commits to pay a specified pension amount to the retiree, based on factors like salary history and duration of employment.

Pension Expense

The company's cost in a specific period for providing pension benefits to employees during that period.