________ Means That for Each Value in the Foreign Key

question 60

Multiple Choice

________ means that for each value in the foreign key of one table, there is a corresponding value in the primary key of another table.

• A) Referential integrity
• B) Normalization
• C) Database consistency
• D) Record integrity

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Definitions:

Transferred Assets

Transferred assets are items of value such as property, plant, and equipment that are moved from one owner to another under terms of a transaction or agreement.

Depreciation Adjustments

Modifications made to the depreciation expense recorded for assets, reflecting changes in an asset’s estimated useful life or residual value.

Tax Effects

The impact of tax laws on the financial statements of a company, especially in terms of income tax expense and deferred tax assets and liabilities.

Intragroup Sale

Transactions of goods or services between companies within the same group, which may require elimination adjustments during consolidation.