SUBJECTS
|
BROWSE
|
CAREER CENTER
|
POPULAR
|
JOIN
|
LOGIN
Business Skills
|
Soft Skills
|
Basic Literacy
|
Certifications
About
|
Help
|
Privacy
|
Terms
|
Email
Search
Test your basic knowledge |
XBRL
Start Test
Study First
Subject
:
it-skills
Instructions:
Answer 50 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. Determining the elements that correspond to lines and columns in a financial statement
Element
XBRL Taxonomy
Mapping
Scripting Code elements
2. XBRL components
Element
Element definition
Simple Element Definition
Hypercube
3. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
SEC Extension Taxonomy
XBRL Taxonomy
Line item
4. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Reference relationships file
Context
Prefix or namespace prefix
5. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Caculation LinkBase
Presentations relationships file
Prefix or namespace prefix
SEC Extension Taxonomy
6. Value that isn't specifically provided - but could be calculated
Group or relationship group
Scripting Code elements
XML (Extensible markup language)
Imputed value
7. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Validation
Difference between US-GAAP & IFRS GAAP is rules based
Label relationships file
SEC
8. Attribute of a monetary item type
Reference relationships file
Integer
DTS
Balance
9. Unique identifier of an element in a taxonomy
XBRL
Unit of measure
Name
Element names file
10. technical term for an element declaration file
Calculation relationships
XBRL Specification 2.1
Render or rendering
Schema
11. Rules and Syntax for XBRL Instance Documents and Taxonomies
Balance
XLink
XBRL Specification 2.1
Element
12. Same structure as XBRL Instance; different Taxonomy
XSLT
IFRS Instance Document
Hypercube
Line item
13. Discoverable Taxonomy Set
Period type
DTS
Simple Element Definition
Type or data type
14. Reusable data components - that can be used as needed in each of the UBL documents
SEC Extension Taxonomy
UBL
Predefined UBL elements
Instance or instance document
15. A meta-language used to create vocabularies such as XBRL and UBL
Calculation relationships file
XML (Extensible markup language)
Common Aggregate Components Schema
Predefined UBL elements
16. Extensible business reporting language - vocabulary used for financial reporting.
Root
Suppress
XBRL
Linkbase
17. Additive relationships netween numeric items expressed as parent-child heirarchies
Label
Calculation relationships
Predefined UBL elements
UBL
18. XML file that contains business reporting information
Line item
UBL
schemaRef
Instance or instance document
19. Express the number of decimal places
link:roleType
Standard label
Imputed value
Decimal
20. Highest level of parent child heirarchy used to categorize item relationships
Validation
Group or relationship group
Abstract
Difference between US-GAAP & IFRS GAAP is rules based
21. Defines elements and relationships; schema for a particular reporting group
Complex Element Definition
Calculation relationships
SEC
XBRL Taxonomy
22. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Element definition
Line item
Element names file
Scripting Code elements
23. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Concept
Tag
Taxonomy
Caculation LinkBase
24. Define the type of data to be tagged with the element name
Predefined UBL elements
Type or data type
Difference between US-GAAP & IFRS GAAP is rules based
decimals="INF" or decimals="2"
25. taxonomies for companies that report using US GAAP
Imputed value
Hypercube
XBRL US GAAP Taxonomies v1.0
Unit of measure
26. Associates references with authoritative literature with elements
Abstract
Reference relationships file
XBRL Specification 2.1
Item
27. Occurence in an instance document
Simple Element Definition
Fact
Root
link:roleType
28. IFRS is principles based
Render or rendering
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
Root
29. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Imputed value
XBRL
XBRL Taxonomy
30. Defines XBRL elements and their attributes
IFRS Instance Document
Element names file
Integer
XBRL US GAAP Taxonomies v1.0
31. File containing only calculation relationships
Presentation relationships
Unit of measure
Predefined UBL elements
Calculation relationships file
32. Remove a parent-child relationship - just made ineffectual
Period type
XBRL specification
Suppress
Mapping
33. Elements that appear on the rows of a table
Unit of measure
Imputed value
Hypercube
Line item
34. Native XML language for processing XML documents into other forms - a template matching language
Hypercube
Period type
XSLT
Balance
35. Formatting instructions for data in the instance document
Reference relationships file
Root
StyleSheet
decimals="INF" or decimals="2"
36. kind of element
Extension taxonomy
Item
XBRL
Type or data type
37. Defines Complex (Parent) Elements
Element definition
Linkbase
Element names file
Common Aggregate Components Schema
38. Detailed description of XML syntax
Predefined UBL elements
Reference relationships file
XBRL Instance Document .xml
XBRL specification
39. Decimal attribute for "accurate value"
Schema
decimals="INF" or decimals="2"
Concept
Group or relationship group
40. Default label for an element
Calculation relationships
Integer
Standard label
Name
41. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Type or data type
Presentations relationships file
schemaRef
Mapping
42. Vocabulary used for business documents.
Root
Tag
UBL
Taxonomy
43. Data type indicatign the element is stated in whole numbers
Imputed value
Complex Element Definition
Integer
Calculation relationships
44. Process an instance document into a layout that facilitates readability and understanding of its contents
Decimal
XBRL Taxonomy
Render or rendering
decimals="INF" or decimals="2"
45. shorthand sequence of letter for a namespace
Standard label
Context information
Element
Prefix or namespace prefix
46. Follows link:linkbaseRef
link:roleType
Element
XBRL Taxonomy
Suppress
47. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Tag
Context information
Linkbase
XBRL Taxonomy
48. Declares Name - Type and Structure (sequence)
Reference relationships file
Concept
Complex Element Definition
Common Basic Components Schema
49. Used to associate labes to elements
IFRS Instance Document
Label relationships file
XBRL
UBL
50. XBRL technical term for a relationships file
Linkbase
XSLT
Name
decimals="INF" or decimals="2"