Which of the Following Statements Regarding Database Management Systems Is

question 169

Multiple Choice

Which of the following statements regarding database management systems is not correct?

• A) Database management systems handle data manipulation inside the tables, rather than it being done by the operating system itself in files.
• B) The database management system acts as a layer between the application software and the operating system.
• C) Applications pass on the instructions for data manipulation which are then executed by the database management system.
• D) The data within the database management system can only be manipulated directly by the database management system administrator.

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Definitions:

Net Operating Income

Income from normal business operations after subtracting operating expenses but before interest and taxes.

Fixed Manufacturing Overhead

Expenses related to manufacturing that remain constant regardless of the level of production, such as building lease payments and equipment depreciation.

Deferred Inventories

Inventory costs that are not expensed in the period they are incurred but are deferred to a future period.

Absorption Costing

This accounting practice involves adding all costs associated with production, including direct materials, labor, and both kinds of overhead expenses (variable and fixed), into the cost calculation of a product.