The language available in SQL Server that adds programming constructs to the SQL language is known as ________

Which of the following describes the financing activities section of the statement of cash flows?

A) It includes increases and decreases in long-term assets. B) It includes cash inflows and outflows involved in long-term liabilities and equity. C) It includes interest and dividend income and cash payments for interest expense. D) It reports on activities that create revenue or expenses for the entity's business.

Arnie is a Certified Public Accountant who prepares income tax returns for his clients. One of his clients submitted a list of expenses to be claimed on Schedule C of the tax return. Arnie qualifies as a return preparer and, as such, is required to comply with which one of the following conditions?

A. Arnie is required to independently verify the client's information. B. Arnie can ignore implications of information known by him. C. Inquiry is not required if the information appears to be incorrect or incomplete. D. Appropriate inquiries are required to determine whether the client has substantiation for travel and entertainment expenses.