A collection of related data is one definition for:
A) A Relational Database Management System
B) A primary key
C) A database
D) An attribute
C
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May an accountant plan and perform an engagement to compile or review the financial statements of a not-for-profit entity if the accountant is unfamiliar with the specialized industry accounting principles?
A. Neither a compilation nor a review could be performed without the specialized knowledge. B. Only a review could be performed without the specialized knowledge. C. Both a compilation and a review could be performed without the specialized knowledge. D. Only a compilation could be performed without the specialized knowledge.
Which of the following is true of general and limited partners in a limited partnership?
A) Limited partners are exempt from annual capital investment and need only participate in management functions. B) General partners are not personally liable for partnership debts. C) General partners are required to invest capital and refrain from managerial activities. D) Limited partners are not personally liable for partnership debts beyond their capital contributions.
Which of the following statements is correct with respect to state efforts to offer protection to companies targeted for hostile takeovers?
a. Courts offer the only legal protection to companies targeted for hostile takeovers. b. Statutory law offers the only legal protection to companies. c. Both statutory law and the state courts have provided some degree of protection for companies. d. State courts and state statutes have offered no protection for companies targeted for hostile takeovers.
Which of the following statements regarding the return on equity (ROE) measure is incorrect?
A. ROE is used to measure the profitability of the firm in relation to the amount invested by stockholders. B. ROE is affected by a company's use of leverage. C. ROE equals net income divided by average total stockholders' equity. D. A company's ROE is lower than its return on investment because ROE does not consider that part of the business that is financed by debt.