20. The ADA recommends that if there is no applicable code, the service should not be documented on the claim form. 

9. A hemisection is the surgical removal of

6. Then dental assistant’s responsibility in an emergency situation is to

When a company engages in transactions that result in a foreign-currency denominated asset or liability, the company is subject to foreign exchange risk. Select the letter that corresponds to the combination that correctly describes the relationship between foreign currency transactions, exchange rate changes, and foreign exchange gains and losses?  Type of Transaction Foreign Currency Foreign Exchange Gain or Loss A. Export sale Depreciates Gain B. Export sale  Appreciates Loss C. Import purchase  Depreciates   Gain D. Import purchase Appreciates  Gain

13. Billing the insurance company before completion of dental treatment constitutes insurance fraud. Submitting a code to the insurance company for a bony extraction when a simple extraction was performed is not insurance fraud.

16. A customary fee is the fee a dentist most frequently charges for a given dental service. A usual fee is the fee for a service determined to be representative of the fees charged by dentists in a specific region or geographic area.

Problem 2 The following accounts are denominated in Euros as of December 31, Year 15. For reporting purposes, these amounts need to be stated in U.S. dollars. For each balance, indicate the exchange rate that would be used if a translation is made under both the current rate and temporal methods. The company began operations in Year 5 and common stock was issued only at inception. The buildings were acquired in Year 5 and the patents in Year 10. (Fill in each blank for 1 point each, 26 points. Partial credit will be awarded during manual grading.)   Translation Remeasurement Accounts receivable $[TAR] $[RAR] Accounts payable $[TAP] $[RAP] Advertising expense $[TAE] $[RAE] Amortization expense (patents) $[TPAT] $[RPAT] Buildings $[TBUILD] $[RBUILD] Cash $[TCASH] $[RCASH] Common stock $[TCOMMON] $[RCOMMON] Depreciation expense $[TDEPEX] $[RDEPEX] Dividends (10/1/Y15) $[TDIV] $[RDIV] Notes payable (due Yr. 18) $[TPAYABLE] $[RPAYABLE] Patents (net) $[TPATNET] $[RPATNET] Salary expense $[TSALARY] $[PSALARY] Sales $[TSALES] $[RSALES] Exchange rates for 1 Euro are as follows: Year 5                         1 Euro = $1.29 Year 10                       1 Euro = $1.33 January 1, Y15            1 Euro = $1.28 April 1, Y15                1 Euro = $1.27 July 1, Y15                  1 Euro = $1.25 October 1, Y15           1 Euro = $1.22 December 31, Y15      1 Euro = $1.19 Average for Y15         1 Euro = $1.16

35. A receipt is a form given to the payer that acknowledges payment on an account. 

12. The reference manual that contains the Code on Dental Procedures and Nomenclature is known as the _____.

24. A patient has a $190 credit balance and presents for treatment. Which statement is correct?