Comprehensive and Detailed Explanation From Exact Extract:
Multi-column internal tables are defined using a structured row type, meaning each row is defined by a structure (either defined inline or as a global structure type in the Dictionary).
Option B is correct because it describes how internal tables with multiple fields are built using structured rows.
Option A is incorrect because the row type must be complete and consistent.
Option C is incorrect because nested components are not a requirement.
Option D is misleading. Though “complete data type” may sound correct, it lacks specificity. The correct technical description is that the row type is a structure.
[Reference: ABAP CDS Development User Guide, section on internal table handling in ABAP objects and syntax examples., , , ]
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