The Entity-Relationship (E-R) Model Is _____

question 50

Multiple Choice

The Entity-Relationship (E-R) model is _____.

• A) a diagramming technique that describes record structures (i.e. the fields that make up the records of a file)
• B) an alternative to indexing and hashing as a means for providing direct access in files
• C) a diagramming technique that describes entities, their attributes, and the relationships between them
• D) an alternative to file design in which attributes are used instead of fields
• E) a diagramming technique that relates entities to each other, attributes to each other, and relationships to each other

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Definitions:

Financial Section

Part of a company's annual report or filings that contains financial statements, notes, and commentaries pertinent to the financial performance and position of the company.

CAFR

Comprehensive Annual Financial Report, detailed financial report used by governments to provide a full overview of financial status.

Incremental Borrowing Rate

The interest rate a lessee would have to pay to borrow on a collateralized basis over a similar term to lease a similar asset.

Implicit Interest Rate

The interest rate inferred from the lease payments in a leasing agreement, indicating the cost of borrowing over the lease term.