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