What Is a Data Dictionary

question 39

Multiple Choice

What is a data dictionary?

• A) It is a special file, stored in an application program, that provides instructions for processing data.
• B) It is a special file, stored in data definition language, that makes a data element in one schema correspond to an element in another schema.
• C) It is a special file that is required to initiate the processing of data.
• D) It is a special file, stored in the database itself, that provides metadata on the description, structure, and type of each data element stored in the database.

---

Definitions:

Life Insurance Proceeds

The money that beneficiaries receive from a life insurance policy upon the policyholder's death, typically exempt from income tax.

Interperiod Tax Allocation

The accounting technique of distributing tax expenses between different periods to match tax expenses with the revenues they are related to.

Interperiod Tax Allocation

The method of accounting that recognizes the tax effect of differences between the timing of income recognition for financial reporting and tax purposes.