A Field Identified in a Record as Holding the Unique

question 74

Multiple Choice

A field identified in a record as holding the unique identifier for that record is called the:

• A)primary key.
• B)key field.
• C)primary field.
• D)unique ID.
• E)key attribute.

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Definitions:

Loss Contingency

A potential financial loss that may occur in the future due to a current event, the outcome of which is uncertain and will be resolved when one or more future events occur or fail to occur.

Provision for Loss

An accounting process to allocate anticipated losses from bad debts, depreciation, or other contingencies.

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that are becoming the global standard for the preparation of public company financial statements.

Borrowing Costs

Interest and other costs that an entity incurs in connection with the borrowing of funds.