Which of the Following Pairs of Terms Is Mismatched

question 29

Multiple Choice

Which of the following pairs of terms is mismatched?

• A) sterilant - destroys all living microorganisms
• B) bacteriostatic - kills vegetative bacterial cells
• C) fungicide - kills yeasts and molds
• D) germicide - kills microbes
• E) virucide - inactivates viruses

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Definitions:

Functional Currency

The currency of the primary economic environment in which an entity operates and carries out its financial transactions.

Property, Plant, And Equipment

Long-term assets owned by a business for the purpose of production, supply, rental, or administrative use, not intended for sale during the normal course of business.

Current-Rate Method

An accounting technique used for converting foreign subsidiary financial statements into the parent company's reporting currency, translating all assets and liabilities at the current exchange rate.

Exchange Gains/Losses

The difference in value realized from the exchange of currency that can either be a profit (gain) or a loss due to fluctuating exchange rates.