If Referential Integrity Is Applied to a One-To-Many Relationship, What

question 25

Multiple Choice

If referential integrity is applied to a one-to-many relationship, what happens?

• A) Connects tables
• B) Prevents the creation of orphan records
• C) Related fields are updated
• D) Related fields are deleted

Recognize specific accounting treatments for loss on non-cancellable purchase contracts.

Understand and apply the concept of the lower of cost or market rule in inventory valuation.

Differentiate between non-cancellable and cancelable purchase obligations and their accounting treatment.

Recognize the application and impact of the gross profit method on inventory estimation and valuation.

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Definitions:

Admit To

To confess or acknowledge something, often referring to acceptance of a fact or situation.

Per Capita

A statistical measure expressed as the average per person for a given area, such as income per capita.

Distributing

The process of delivering or spreading out goods, services, or resources from a central point to multiple recipients or locations.

Estate

The total of all the property, assets, and debts left by an individual at death, or the property entrusted to an individual during their lifetime.