A Unique Identifier That Serves as an Address for Each

question 65

Multiple Choice

A unique identifier that serves as an address for each row in a database is called:

• A) the query
• B) the primary key
• C) the composite key
• D) the form

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Definitions:

Depreciation Expense

The portion of the cost of a fixed asset that is recorded as an expense each year of its useful life.

Working Capital

Current assets minus current liabilities, indicating the liquidity available to a business for day-to-day operations.

Closing Entry

An accounting transaction recorded at the end of an accounting period to transfer the balances of temporary accounts to permanent ones.