Which of the Following Is Not True About Surrogate Keys

question 51

Multiple Choice

Which of the following is not true about surrogate keys?

• A)They are identifiers that are supplied by the system,not the users.
• B)They have no meaning to the users.
• C)They are non-unique within a table.
• D)They can be problematic when combining databases.

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Definitions:

Capital Leases

Leases that are treated like asset purchases for accounting purposes because they transfer substantially all risks and rewards of ownership.

Minimum Operating Lease Payments

The lowest total amount that a lessee is obliged to pay over the lease term for the right to use an underlying asset, excluding contingent rent and lease incentives.

Discount Rate

The interest rate utilized in calculating the current value of future cash flows through discounted cash flow analysis.

IFRS

International Financial Reporting Standards are globally accepted principles that dictate how companies must maintain and report their financial statements.