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NEW QUESTION: 1
보통주 주당 손실을 계산할 때 누적 우선 순위 배당금은 다음과 같아야 합니다.
A. 지불 한 연도의 수입에 추가됩니다.
B. 해당 연도의 손실에 추가되었습니다.
C. 지불 한 연도의 소득에서 공제됩니다.
D. 해당 연도의 손실에서 공제되었습니다.
Answer: B
Explanation:
When preference shares are cumulative, the dividend, whether earned or not, is deducted from profit or loss from continuing operations and profit or loss, or added to any loss for the year, in computing earnings or loss. When preference shares are noncumulative, an adjustment is made for dividends declared. If the dividend is cumulative only if earned, no adjustment is necessary except to the extent of available income: that is, the preference dividends accumulate only to the extent of profit or loss.
NEW QUESTION: 2
Your company has a SQL Azure subscription.
You implement a database named Database1. Database1 has two tables named Table1 and Table2. You create a stored procedure named sp1. Sp1 reads data from Table1 and inserts data
into Table2.
A user named User1 informs you that he is unable to run sp1.
You verify that User1 has the SELECT permission on Table1 and Table2.
You need to ensure that User1 can run sp1. The solution must minimize the number of permissions assigned to User1.
What should you do?
A. Grant User1 the INSERT permission on Table2.
B. Add User1 to the db_datawriter role.
C. Grant User1 the EXECUTE permission on sp1.
D. Change sp1 to run as the sa user.
Answer: C
Explanation:
Reference:
http://msdn.microsoft.com/en-us/library/ms191291.aspx
NEW QUESTION: 3
DRAG DROP
Match the file formats according to their features.
Answer:
Explanation: