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NEW QUESTION: 1
以下の各ステートメントについて、そのステートメントが正しい場合は「はい」を選択してください。そうでなければ、いいえを選択します。
注：それぞれ正しい選択は1ポイントの価値があります。
Answer:
Explanation:
NEW QUESTION: 2
위험 회피의 일부가 아닌 매도 가능 금융 자산을 대차 대조표에서 공정 가치로 재 측정한다고 가정하면, 외환 거래 나 손상으로 발생하지 않는 손익은 다음과 같습니다.
A. 손익으로 인식해야 합니다.
B. 당기 손익으로 인식하거나 직접 자본으로 인식 할 수 있습니다.
C. 결과가 손실 인 경우 손익으로 인식하고 결과가 이익 인 경우 직접 자본으로 인식해야합니다.
D. 자본에서 직접 인식해야 합니다.
Answer: D
Explanation:
A gain or loss on an available-for-sale financial asset that is not part of a hedge is recognized directly in equity through the statement of changes in equity except for impairment losses and foreign exchange gains and losses. The accumulated remeasurement gain or loss is included in profit or loss when the asset is derecognized.
NEW QUESTION: 3
You develop a Microsoft SQL Server server database that supports an application.
The application contains a table that has the following definition:
CREATE TABLE Inventory
(
ItemID int NOT NULL PRIMARY KEY,
ItemsInStore int NOT NULL,
ItemsInWarehouse int NOT NULL
)
You need to create a computed column that returns the sum total of the ItemsInStore and ItemsInWarehouse values for each row.
The new column is expected to be queried heavily, and you need to be able to index the column. Which Transact-SQL statement should you use?
A. ALTER TABLE Inventory
ADD TotalItems AS SUM(ItemsInStore, ItemsInWarehouse) PERSISTED
B. ALTER TABLE Inventory
ADD TotalItems AS ItemslnStore + ItemsInWarehouse
C. ALTER TABLE Inventory
ADD TotalItems AS SUM(ItemsInStore, ItemsInWarehouse)
D. ALTER TABLE Inventory
ADD TotalItems ASItemsInStore + ItemsInWarehouse PERSISTED
Answer: D
Explanation:
Explanation/Reference:
Reference: http://msdn.microsoft.com/en-us/library/ms174979.aspx
NEW QUESTION: 4
What is the function of the Comparison Listwhen prioritizing elements?
A. to show all prioritizations for a given criterion
B. to show how different users compared the same elements
C. to show which elements have been compared the most and least
D. to show the consistency of the prioritization
Answer: A
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