________ Are Established Between Entities in a Well-Structured Database So

question 53

Multiple Choice

________ are established between entities in a well-structured database so that the desired information can be retrieved.

• A) Entities
• B) Relationships
• C) Lines
• D) Ties

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Definitions:

Indirect Method

A financial reporting approach used in cash flow statements where net income is adjusted for non-cash transactions, depreciation, and changes in working capital to determine cash flow from operating activities.

Direct Method

A cash flow statement preparation approach that itemizes actual cash inflows and outflows from operating activities, as opposed to estimating them through indirect adjustments.

Expenses and Losses

Costs incurred in the operation of a business (expenses) and decreases in value not directly related to operations (losses).

Depreciation

Depreciation is the systematic allocation of the cost of a tangible asset over its useful life, reflecting its consumption, wear and tear, or obsolescence.