A constraint between two attributes is called a(n):
A) functional relation.
B) attribute dependency.
C) functional dependency.
D) functional relation constraint.
C
You might also like to view...
In nonprofit marketing, the equivalent of the for-profit CRM model is:
a. fixed duration exchanges b. multiple party exchanges c. maximizing perceived benefit d. continuing duration exchanges e. developing a compelling value proposition
Cite specific examples of fraud in television
What will be an ideal response?
On the balance sheet, the amount accruing to a corporation's owners is referred to as
A. transfer price. B. return on investment. C. stockholders' equity. D. a liability. E. an asset.
Bohon Corporation manufactures one product. It does not maintain any beginning or ending Work in Process inventories. The company uses a standard cost system in which inventories are recorded at their standard costs. There is no variable manufacturing overhead. The standard cost card for the company's only product contains the following information concerning direct materials:InputsStandard Quantityor HoursStandard Price or RateStandard CostDirect materials1.0pounds$5.50per pound$5.50During the year, the company completed the following transactions concerning direct materials:a. Purchased 19,700 pounds of raw material at a price of $4.70 per pound.b. Used 18,500 pounds of the raw material to produce 18,400 units of work in process.The company calculated the following direct materials
variances for the year: Materials price variance$15,760FMaterials quantity variance$550U Assume that all transactions are recorded on the below worksheet, which is similar to the worksheet shown in your text except that it has been divided into two parts so that it fits on one page. The beginning balances in each of the accounts have been given. PP&E (net) stands for Property, Plant, and Equipment net of depreciation.?CashRaw MaterialsWork in ProcessFinished GoodsPP&E (net)?1/1$1,030,000$53,350$0$88,880$737,900=a.?????=b.?????=?Materials Price VarianceMaterials Quantity VarianceLabor Rate VarianceLabor Efficiency VarianceFOH Budget VarianceFOH Volume VarianceRetained Earnings1/1$0$0$0$0$0$0$1,910,130a.???????b.???????When recording the raw materials used in production in transaction (b) above, the Work in Process inventory account will increase (decrease) by: A. ($101,200) B. ($101,750) C. $101,750 D. $101,200