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NEW QUESTION: 1
View the Exhibit and examine the structure of the CUSTOMERS table.
You want to generate a report showing the last names and credit limits of all customers whose last names start with A, B, or C, and credit limit is below 10, 000.
Evaluate the following two queries:
Which statement is true regarding the execution of the above queries?
A. Both execute successfully and give the same result.
B. Only the second query gives the correct result.
C. Both execute successfully but do not give the required result.
D. Only the first query gives the correct result.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 2
An enterprise decided to sell a separate major line of its business. The assets were sold for US $100,000 and had a net carrying amount US $70,000. The applicable tax rate was 20%. The result of this transaction may appear on the:
A. Income statement as a single amount for a discontinued operation
B. Income statement as a change in accounting policy
C. Balance sheet as a fundamental error.
D. Income statement as an extraordinary item.
Answer: A
Explanation:
A discontinued operation DO is a component of an entity that has been disposed of or meets the criteria for classification as held for sale. It is1) a separate major line of business or geographical operating area,2) part of a single plan to dispose of such a line or area. or3) a subsidiary acquired solely for resale. A component of an entity consists of operations and cash flows that are clearly distinguishable from the rest of the entity for financial reporting as well as operationally. A single amount is disclosed on the face of the income statement equal to the sum of1) after-tax profit loss on DOs and2 after-tax gain loss on a remeasurement of noncurrent assets or disposal groups) classified as held for sale at fair value minus cost to sell orb) disposal of the assets or disposal groups that constituted the DO.
NEW QUESTION: 3
DRAG DROP
Drag each ESP header field on the left into corresponding field-length category on the right?
Answer:
Explanation:
Explanation:
Target 1, 2: Next Header, Pad length
Target 3, 4: Sequence #, Security Parameter Index. Target 5, 6: Payload data,
Authentication data
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