Match Each of the Following Terms with Its Corresponding Definition

question 20

Multiple Choice

Match each of the following terms with its corresponding definition.
-An attribute that can have more than one value for each entity instance.

• A)entity
• B)entity type
• C)attribute
• D)multivalued attribute
• E)entity instance
• F)supertype
• G)subtype

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Definitions:

Diluted Earnings

A metric that shows a company's earnings per share if all convertible securities were converted into common stock, often indicating a worst-case scenario for earnings per share.

Capital Structures

The mix of a company's long-term debt, specific short-term debt, common equity, and preferred equity, which is used to finance its overall operations and growth.

Materiality

A concept in accounting and auditing that pertains to the significance of transactions, balances, and errors, which might influence the decision-making of users of financial statements.

Convertible Bonds

A type of bond that can be converted into a predetermined amount of the company's equity at certain times during its life, usually at the discretion of the bondholder.