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