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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. Defines the organizational relationships of elements using parent-child heirarchies
XBRL
Integer
Presentations relationships file
Label
2. Used to associate labes to elements
Scripting Code elements
Simple Element Definition
Label relationships file
Root
3. top level of a tree
Scripting Code elements
Root
Instance or instance document
XLink
4. Human readable description of a reporting concept
Element definition
Suppress
Validation
Extension taxonomy
5. Unique identifier of an element in a taxonomy
Name
Element names file
Standard label
Abstract
6. Express the number of decimal places
Decimal
Attribute
XBRL
Standard label
7. technical term for an element declaration file
Imputed value
Difference between US-GAAP & IFRS GAAP is rules based
Schema
Hierarchy
8. Data type indicatign the element is stated in whole numbers
Reference relationships file
Unit of measure
Weight
Integer
9. IFRS is principles based
Standard label
Weight
Difference between US-GAAP & IFRS GAAP is rules based
StyleSheet
10. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
FRTA
Reference relationships file
Name
SEC
11. Follows link:linkbaseRef
Presentation LinkBase
link:roleType
Presentation relationships
Name
12. Determining the elements that correspond to lines and columns in a financial statement
XSLT
Presentation relationships
Mapping
Element definition
13. Defines Complex (Parent) Elements
FRTA
Common Aggregate Components Schema
Simple Element Definition
Instance or instance document
14. Property of an element
Complex Element Definition
Period type
Attribute
Unit of measure
15. Allows users to add to a published taxonomy to define new elements
Suppress
Difference between US-GAAP & IFRS GAAP is rules based
Extension taxonomy
link:roleType
16. kind of element
Prefix or namespace prefix
Label type
Item
Context
17. File containing only calculation relationships
Tag
Calculation relationships file
XBRL Taxonomy
Scripting Code elements
18. Elements that appear on the rows of a table
Abstract
Schema
Balance
Line item
19. Defines elements and relationships; schema for a particular reporting group
XSLT
XBRL Taxonomy
Common Aggregate Components Schema
Element
20. calculation relationship attribute
Simple Element Definition
XML (Extensible markup language)
DTS
Weight
21. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Calculation relationships
XBRL
Presentation relationships
Scripting Code elements
22. XBRL components
Label relationships file
Element
Element definition
Taxonomy
23. Associates references with authoritative literature with elements
Fact
Reference relationships file
Concept
Taxonomy
24. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Schema
SEC Extension Taxonomy
Presentation LinkBase
25. Native XML language for processing XML documents into other forms - a template matching language
Fact
XBRL US GAAP Taxonomies v1.0
XSLT
Decimal
26. Multideminsional table
Group or relationship group
Hypercube
Caculation LinkBase
Presentations relationships file
27. Discoverable Taxonomy Set
XBRL specification
DTS
Group or relationship group
Unit of measure
28. A meta-language used to create vocabularies such as XBRL and UBL
Extension taxonomy
XBRL US GAAP Taxonomies v1.0
XML (Extensible markup language)
Type or data type
29. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
XML (Extensible markup language)
XSLT
Common Basic Components Schema
30. Detailed description of XML syntax
XBRL specification
Fact
Tag
XSLT
31. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
StyleSheet
XBRL specification
Element
32. Default label for an element
Caculation LinkBase
Label relationships file
Standard label
Element names file
33. Process an instance document into a layout that facilitates readability and understanding of its contents
Common Aggregate Components Schema
Group or relationship group
Render or rendering
Type or data type
34. Report specific information required by XBRL
Name
Hierarchy
Context
Line item
35. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Name
Presentations relationships file
Imputed value
36. shorthand sequence of letter for a namespace
Simple Element Definition
Type or data type
Prefix or namespace prefix
Integer
37. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Fact
SEC
SEC Extension Taxonomy
Type or data type
38. Declares Name - Type and Structure (sequence)
Complex Element Definition
Label
UBL
FRTA
39. Same structure as XBRL Instance; different Taxonomy
Element names file
IFRS Instance Document
Calculation relationships file
Presentation relationships
40. Attribute of a monetary item type
Reference relationships file
Attribute
Imputed value
Balance
41. Uses attributes to describe relationships between elements
Label
Calculation relationships
XLink
Presentation LinkBase
42. Defines XBRL elements and their attributes
Hierarchy
Common Aggregate Components Schema
Tag
Element names file
43. Defines Simple Elements and Complex (attribute Elements)
Reference relationships file
Name
Element definition
Common Basic Components Schema
44. Remove a parent-child relationship - just made ineffectual
XSLT
Suppress
Line item
Presentations relationships file
45. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
XBRL Specification 2.1
XSLT
SEC
46. Decimal attribute for "accurate value"
Schema
Simple Element Definition
decimals="INF" or decimals="2"
Attribute
47. Guides the creation and use of taxonomies by presenting a recommended design architecture
Integer
XML (Extensible markup language)
FRTA
Caculation LinkBase
48. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Attribute
Render or rendering
Predefined UBL elements
49. Define the type of data to be tagged with the element name
Context
XBRL Taxonomy
Label relationships file
Type or data type
50. XBRL technical term for a relationships file
Standard label
Extension taxonomy
Tag
Linkbase