Chum Salmon (Oncorhynchus Keta) Are Born in Freshwater Environments and Then

question 35

Multiple Choice

Chum salmon (Oncorhynchus keta) are born in freshwater environments and then migrate to the sea. Near the end of their lives, they return to the freshwater stream where they were born to spawn. In fresh water, water constantly diffuses into the body and ions are lost from the body. In salt water, body water diffuses out of the body and excess ions are gained from the water. A salmon's gills have special cells to pump salt in or out of the body to maintain homeostasis. In response to the salmon's moves between fresh water and salt water, some cells in the gills are produced and others are destroyed. These changes made in the cells of the gills during the lifetime of an individual salmon are an example of which of the following?

• A) evolution
• B) trade-off
• C) acclimatisation
• D) adaptation

---

Definitions:

Depreciation Record

Depreciation Record is a detailed account of the depreciation amounts allocated over the life of an asset, which impacts the value of the asset on the balance sheet and the depreciation expense on the income statement.

150%-Declining-Balance

A method of accelerated depreciation, applying 150% of the straight-line rate to the declining balance of an asset, used to allocate larger depreciation expenses in the earlier years of an asset’s life.

Residual Value

The estimated value of an asset at the end of its useful life, often considered in leasing agreements and depreciation calculations.

Sum-Of-The-Years'-Digits Method

An accelerated depreciation method that computes annual depreciation by multiplying the depreciable cost of an asset by a series of fractions based on the sum of the asset's useful life digits.