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NEW QUESTION: 1
회사 P는 1 차 연도 7 월 1 일에 시작된 사업 결합을 위해 회사 순자산의 장부 금액과 동일한 현금으로 회사 S의 모든 보통주를 취득했습니다. 회사 S의 자산과 부채의 장부 금액은 건물의 장부 금액이 공정 가치 이상인 것을 제외하고는 공정 가치에 근접하였습니다. 회사 P의 1 년 12 월 31 일 연결 손익 계산서를 작성하는 과정에서 취득한 자산과 부채를 공정 가치로 기록하는 효과는 무엇이며 영업권 상각을 인식해야 하는가?
A. 옵션 C
B. 옵션 B
C. 옵션 D
D. 옵션 A
Answer: A
Explanation:
A business combination is accounted for as an acquisition regardless of the form of consideration given. Thus, assets acquired and liabilities assumed should be recorded at their fair values. The differences between fair values and carrying amounts will affect profit or loss when related expenses are incurred. The effect of recording the building at fair value in the consolidated balance sheet instead of its higher carrying amount on Company S's books will be to decrease future depreciation_ If the building is to be used, fair value is its current replacement cost for similar capacity unless expected use indicates a lower value to the acquirer. If the building is to be sold, it should be reported at fair value minus cost to sell. The excess of the sum of the consideration transferred, any noncontrolling interest, and any previously held equity interest over the acquisition-date fair value of the net assets acquired will be recognized as goodwill. This amount will be tested for impairment but not amortized.
NEW QUESTION: 2
You have an SQL Server 2014 instance named SQL1.
SQL1 creates error events in the Windows Application event log.
You need to recommend a solution that will run an application when SQL1 logs a specific error in the Application log.
Which SQL elements should you include in the recommendation? (Each correct answer presents part of the solution. Choose all that apply.)
A. A trigger
B. A maintenance plan
C. A policy
D. An alert
E. A job
Answer: A,E
Explanation:
Explanation/Reference:
Explanation:
Use a trigger that starts a job which executes the application.
Reference: http://technet.microsoft.com/en-us/library/hh849759.aspx
NEW QUESTION: 3
You are developing an application that will include a method named GetData. The GetData() method will retrieve several lines of data from a web service by using a System.IO.StreamReader object.
You have the following requirements:
* The GetData() method must return a string value that contains the entire response from the web service.
* The application must remain responsive while the GetData() method runs.
You need to implement the GetData() method.
How should you complete the relevant code? (To answer, drag the appropriate objects to the correct locations in the answer area. Each object may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.)
Answer:
Explanation:
Explanation
Box 1. asyncBox 2. awaitBox 3. ReadLineAsync();
Incorrect:
Not Box 3: ReadToEndAsync() is not correct since only the first line of the response is required.
NEW QUESTION: 4
You are the business analyst for your organization and you are completing the verify requirements process. There are eight characteristics each requirement should have: cohesive, complete, consistent, correct, and feasible.
Which one of the following four is not a characteristic of a requirement?
A. Unambiguous
B. Testable
C. Modifiable
D. Functional
Answer: D
