A Composite Primary Key Is

question 83

Multiple Choice

A composite primary key is:

• A)a merged field containing the primary key and descriptive information.
• B)a key in the intersecting relation that contains the primary keys from the two intersecting relations.
• C)a field composed of information from multiple sources.
• D)a unique field that can be used throughout the organization to identify an entity.

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Definitions:

Small Corporations

Businesses typically characterized by a limited number of shareholders, assets, and revenues, and may qualify for certain tax benefits and simpler regulations.

Gross Receipts

The total amount received from all sources before any deductions or allowances, used as a measure of business size or taxation.

AMT Rate

The percentage at which the Alternative Minimum Tax is levied on income, designed to ensure that individuals pay a minimum amount of tax.

Subchapter S Corporation

A form of corporation that meets specific Internal Revenue Code requirements, offering the benefits of incorporated status while being taxed as a partnership.