A.The records will automattically update.

B.The account and contact will automatically be overwritten

C.The conversion will fail.

D.A new account and contact will be created with different Salesforce ID.

E.You can choose to update the existing account and contact.

A.Unrestricted picklists, a new picklist value will be applied but will not be added to the picklist.

B.Importing data into checkbox fields allows for the use of TRUE/FALSE.

C.Restricted picklists, a new picklist value will be Ignored and the default value applied.
The true/false use is definitely allowed while importing data into the checkbox fields. Also field level security decides the fields that will be visible to all, and the restricted picklists, a new picklist value is never set to the default value. However, in case of the unrestricted picklists, a new picklist value is definitely going to be applied however, it will not be added to the picklist. And there is no option to stop the validation rules from executing while importing the data.

D.Field -Level Security access determines which fields will be visible.

E.Validation rules do not execute when importing data.

A.HyperLink

B.Substitute

C.RPad

D.Vlookup