Which of the Following Statements Is Not True

question 88

Multiple Choice

Which of the following statements is not true?

• A)In a typical two-tier client server system, the server handles both application and database duties.
• B)Client computers are responsible for presenting data to the user and passing user input back to the server.
• C)In three-tier client server architecture, one tier is for user presentations, one is for database and applications, and the third is for Internet access.
• D)The database and application functions are separate in the three-tier model.

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Definitions:

Subsidiary's Shareholders' Equity

The net assets attributable to the shareholders of a subsidiary, consisting of share capital plus retained earnings.

Acquisition Differential

The difference between the purchase price of an acquired company and the book value of its assets and liabilities.

Push Down Accounting

An accounting method in which the financial statements of a subsidiary are adjusted to reflect the parent company's basis of assets, liabilities, and any goodwill created in the acquisition.

Negative Acquisition Differential

occurs when the sum of the fair values of identifiable net assets exceeds the cost of acquisition, leading to an immediate gain in the acquirer's financial statement.