Which statements are true regarding importing lists into QuickBooks Online?

The statement regarding importing a chart of accounts being dependent on type and detail type matching predefined options is indeed true. When you import a chart of accounts into QuickBooks Online, it's crucial that the types and detail types align with those that are recognized by QuickBooks. This requirement ensures that the accounts are set up correctly within the system, allowing for proper categorization and reporting. Using the correct types and detail types ensures that the functionality of the accounts adheres to accounting standards and practices reflected in QuickBooks.

Other factors considered when importing lists include the necessity for unique names in certain categories and the handling of hierarchical structures like parent and sub-items within the system. These requirements and restrictions are put in place to maintain the integrity and usability of the data within QuickBooks.