Match the Following Terms to Their Meanings

question 84

Short Answer

Match the following terms to their meanings:
I. criterion
II. filter
III. normalization
IV. comparison operator
V. foreign key
A. process of grouping data into correct tables
B. display of a subset of records
C. evaluates the relationship between two quantities
D. number, text phrase, or expression used to select records from a table
E. a field in one table that is the primary key in another table

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Definitions:

Depreciation Expense

The allocated reduction in the carrying value of a tangible fixed asset over its useful life.

Functional Currency

The currency of the primary economic environment in which an entity operates, often used in financial reporting.

Translation Rate

A rate at which one currency is converted into another, used in the preparation of financial statements for companies operating in foreign currencies.

Foreign Operation

A subsidiary, associate, joint arrangement, or branch of a reporting entity, located in a country different from the entity itself.