In a One-To-Many Relationship, the Primary Key of the "Many

question 73

True/False

In a one-to-many relationship, the primary key of the "many" table becomes the foreign key of the "one" table.

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Definitions:

Commercial Substance

A characteristic of a business transaction that leads to a change in the cash flows of the entity, indicating that the change has a significant economic effect.

Joint Venture

A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task.

Fair Value

The fund received from an asset sale or the cost for a liability shift in a smoothly facilitated transaction among participants of the market on the price determination date.

Capital Cost Allowance

A taxable expense in Canada that allows a business to deduct the cost of a capital asset over time.