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. Highest level of parent child heirarchy used to categorize item relationships
Element definition
XBRL US GAAP Taxonomies v1.0
Group or relationship group
Fact
2. Native XML language for processing XML documents into other forms - a template matching language
Period type
XSLT
Complex Element Definition
Tag
3. Value that isn't specifically provided - but could be calculated
Caculation LinkBase
Imputed value
XBRL Instance Document .xml
Difference between US-GAAP & IFRS GAAP is rules based
4. Allows users to add to a published taxonomy to define new elements
XBRL
Extension taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Label type
5. Associates references with authoritative literature with elements
Scripting Code elements
Prefix or namespace prefix
Label
Reference relationships file
6. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Standard label
Context information
StyleSheet
Taxonomy
7. Express the number of decimal places
Group or relationship group
Prefix or namespace prefix
Instance or instance document
Decimal
8. Attribute of an element that reflects whether it is reported as an instant or duration time period
Validation
Hypercube
Period type
XBRL Instance Document .xml
9. Used to express and navigate relationships
Mapping
Line item
Attribute
Hierarchy
10. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Context information
link:roleType
Scripting Code elements
Presentation relationships
11. Defines Complex (Parent) Elements
Root
SEC
Common Aggregate Components Schema
XSLT
12. Distinguishing name for each distinct element
Label type
Imputed value
Calculation relationships file
XML (Extensible markup language)
13. Units in which numeric items have been measured
SEC
Scripting Code elements
Standard label
Unit of measure
14. XSLTA method of presenting the data in an instance document
Presentation relationships
Decimal
XLink
Presentation LinkBase
15. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
decimals="INF" or decimals="2"
SEC Extension Taxonomy
Suppress
Abstract
16. Attribute of a monetary item type
XBRL US GAAP Taxonomies v1.0
Difference between US-GAAP & IFRS GAAP is rules based
Integer
Balance
17. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
decimals="INF" or decimals="2"
Line item
Hypercube
18. XML file that contains business reporting information
decimals="INF" or decimals="2"
Render or rendering
Instance or instance document
XBRL Taxonomy
19. Describes a unit of data in an instance document // to apply markup to an instance document
Predefined UBL elements
Period type
Common Aggregate Components Schema
Tag
20. kind of element
Integer
Group or relationship group
XBRL Taxonomy
Item
21. Report specific information required by XBRL
Context
Complex Element Definition
Common Aggregate Components Schema
Hypercube
22. Guides the creation and use of taxonomies by presenting a recommended design architecture
decimals="INF" or decimals="2"
Balance
Label type
FRTA
23. Human readable name for an element
Label
XBRL US GAAP Taxonomies v1.0
Integer
Hypercube
24. Formatting instructions for data in the instance document
StyleSheet
Element
SEC Extension Taxonomy
Weight
25. Footnote Disclosures Tagging found in ______.
Label type
XBRL Instance Document .xml
Calculation relationships
Label relationships file
26. IFRS is principles based
Label relationships file
Root
Difference between US-GAAP & IFRS GAAP is rules based
Common Aggregate Components Schema
27. Define the type of data to be tagged with the element name
Validation
Type or data type
XSLT
Caculation LinkBase
28. Reusable data components - that can be used as needed in each of the UBL documents
Imputed value
Predefined UBL elements
Context
Scripting Code elements
29. XBRL technical term for element
Concept
Common Basic Components Schema
Line item
Taxonomy
30. Elements that appear on the rows of a table
schemaRef
Label relationships file
Line item
Complex Element Definition
31. top level of a tree
Fact
Root
Element names file
Context information
32. Declares Name - Type and Structure (sequence)
Tag
XML (Extensible markup language)
Imputed value
Complex Element Definition
33. Occurence in an instance document
XBRL US GAAP Taxonomies v1.0
Schema
Fact
Standard label
34. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Presentations relationships file
Concept
Standard label
35. A meta-language used to create vocabularies such as XBRL and UBL
XBRL specification
Complex Element Definition
Hypercube
XML (Extensible markup language)
36. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Decimal
Weight
Taxonomy
37. Process an instance document into a layout that facilitates readability and understanding of its contents
Context
Render or rendering
Caculation LinkBase
Mapping
38. XBRL technical term for a relationships file
Linkbase
Context information
XBRL specification
Scripting Code elements
39. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
DTS
Fact
SEC
StyleSheet
40. Vocabulary used for business documents.
Item
Presentation LinkBase
UBL
Context information
41. File containing only calculation relationships
Calculation relationships file
decimals="INF" or decimals="2"
XBRL Instance Document .xml
Element names file
42. technical term for an element declaration file
Schema
Mapping
Unit of measure
Extension taxonomy
43. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Unit of measure
Context
Period type
Caculation LinkBase
44. Uses attributes to describe relationships between elements
Type or data type
XLink
Tag
Linkbase
45. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Group or relationship group
XBRL US GAAP Taxonomies v1.0
Label
schemaRef
46. Decimal attribute for "accurate value"
Context
Line item
Element definition
decimals="INF" or decimals="2"
47. Remove a parent-child relationship - just made ineffectual
XBRL specification
Label
schemaRef
Suppress
48. taxonomies for companies that report using US GAAP
Item
Extension taxonomy
XBRL US GAAP Taxonomies v1.0
Group or relationship group
49. Default label for an element
XBRL specification
DTS
Standard label
Type or data type
50. Rules and Syntax for XBRL Instance Documents and Taxonomies
Scripting Code elements
Root
Predefined UBL elements
XBRL Specification 2.1