In a Supertype/subtype Hierarchy, Subtypes That Are Lower in the Hierarchy

question 8

Multiple Choice

In a supertype/subtype hierarchy, subtypes that are lower in the hierarchy inherit attributes from not only their immediate supertype but from all ________ in the hierarchy.

• A) subtypes
• B) supertypes
• C) constraints
• D) dimensions

---

Definitions:

Management Assessment

An evaluation process where management reviews financial and operational performance, often for strategic decision-making.

Interest

The cost of borrowing money, expressed as a percentage of the amount borrowed, paid by the borrower to the lender.

Note Receivable

A financial asset representing a written promise for a debtor to pay a certain amount of money to the holder of the note on a specific date or on demand.

Percent of Sales Method

A financial planning tool used to forecast future revenues, expenses, or balance sheet figures as a percentage of sales.