A primary key in a database is a ________.

A. group of rows that identifies a unique table or file
B. group of records that identifies similar attribute
C. group of tables or files formed to identify a unique field or row
D. column or group of columns that identifies a unique row in a table
E. group of fields or columns that represent metadata


Answer: D

Business

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________ refers to funds vendors give retailers to cover lost gross margin dollars.

A. Chargeback B. Slotting allowance C. Buyback D. Tariff E. Markdown money

Business

A company issued 6-year, 8.50% bonds with a par value of $103,000. The market rate when the bonds were issued was 8.00%. The company received $105,417 cash for the bonds. Using the effective interest method, the amount of recorded interest expense for the first semiannual interest period is:

A. $8755.00. B. $4377.50. C. $2188.75. D. $4216.68. E. $8342.87.

Business

Fraud occurs only when there is justifiable reliance on a true statement

Indicate whether the statement is true or false

Business

Lucas Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:    Beginning work in process inventory:   Units in beginning work in process inventory 900 Materials costs$9,600 Conversion costs$7,700 Percent complete with respect to materials 60%Percent complete with respect to conversion 45%Units started into production during the month 8,100 Units transferred to the next department during the month 6,900 Materials costs added during the month$115,800 Conversion costs added during the month$120,500 Ending work in process inventory:   Units in ending work in process inventory 2,100 Percent complete with respect to materials 75%Percent complete with respect

to conversion 20% The cost per equivalent unit for conversion costs for the first department for the month is closest to: A. $18.39 B. $14.24 C. $16.46 D. $17.51

Business