If Drafters of the DMS-5 Have Their Way, the Term

question 58

Multiple Choice

If drafters of the DMS-5 have their way, the term "_____" will be replaced with the term "intellectual disability."

• A)learning disability
• B)multiple personality
• C)cognitive disability
• D)mental retardation

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Definitions:

Present Obligations

Current commitments arising from past events, expected to lead to an outflow of resources embodying economic benefits.

Past Transactions

Financial activities or deals that have been completed in the past, impacting the financial position of a business.

Direct Method

A cash flow statement approach that lists major categories of gross cash receipts and payments, providing a clearer view of a company's cash flow from operational activities.

Cash Flow Statement

A financial report that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given period.