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NEW QUESTION: 1
At the start of its current fiscal year, Emper Corporation amended its defined postemployment benefit plan resulting in an increase in the present value of the defined benefit obligation DBO). The benefits become vested after 6 years of service. Past service cost arising from the plan amendment includes US $400,000 of benefits that are already vested and US $200,000 of non vested benefits. If the average period until vesting is 4 years. the minimum past service cost to be recognized in the first year is:
A. US $50,000
B. US $600,000
C. US $450,000
D. US $200,000
Answer: C
Explanation:
Past service cost is the increase in the present value of the DBO related to prior employee service that arises in the current period from the introduction of or an amendment to postemployment benefits. Accordingly US $400,000 should be recognized immediately to reflect the vested benefits and amortization of the nonvested benefits equals US $50.111 II]$200,000 - 4), a total of US $450,000
NEW QUESTION: 2
You support a database structure shown in the exhibit. (Click the Exhibit button.)
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You need to write a query that displays the following details:
Total sales made by sales people, year, city, and country
Sub totals only at the city level and country level
A grand total of the sales amount
Which Transact-SQL query should you use?
A. SELECT SalesPerson.Name, Country, City,
DatePart(yyyy, SaleDate) AS Year, Sum(Amount) AS Total
FROM Sale INNER JOIN SalesPerson
ON Sale.SalesPersonID = SalesPerson.SalesPersonID
GROUP BY GROUPING SETS((SalesPerson.Name, Country, City, DatePart(yyyy,
SaleDate)), (Country, City), (Country), ())
B. SELECT SalesPerson.Name, Country, City,
DatePart(yyyy, SaleDate) AS Year, Sum(Amount) AS Total
FROM Sale INNER JOIN SalesPerson
ON Sale.SalesPersonID = SalesPerson.SalesPersonID
GROUP BY CUBE(SalesPerson.Name, DatePart(yyyy, SaleDate), City, Country)
C. SELECT SalesPerson.Name, Country, City,
DatePart(yyyy, SaleDate) AS Year, Sum(Amount) AS Total
FROM Sale INNER JOIN SalesPerson
ON Sale.SalesPersonID = SalesPerson.SalesPersonID
GROUP BY CUBE(SalesPerson.Name, Country, City, DatePart(yyyy, SaleDate))
D. SELECT SalesPerson.Name, Country, City, DatePart(yyyy, SaleDate) AS Year, Sum(Amount) AS Total FROM Sale INNER JOIN SalesPerson ON Sale.SalesPersonID = SalesPerson.SalesPersonID GROUP BY ROLLUP(SalesPerson.Name, DatePart(yyyy, SaleDate), City, Country)
Answer: A
Explanation:
Be careful with this question,because on exam can be different options for answer.
And none of them is correct : D You should report this question.
Reference: http://www.grapefruitmoon.net/diving-into-t-sql-grouping-sets/
Reference: http://msdn.microsoft.com/en-us/library/ms177673.aspx
NEW QUESTION: 3
Which three EIGRP packet types are valid? (Choose three.)
A. hello
B. reply
C. query
D. open
E. notification
F. keep-alive
Answer: A,B,C
Explanation:
EIGRP uses the following packet types: hello and acknowledgment, update, and query and reply. Hello packets are multicast for neighbor discovery/recovery and do not require acknowledgment. An acknowledgment packet is a hello packet that has no data. Acknowledgment packets contain a nonzero acknowledgment number and always are sent by using a unicast address. Update packets are used to convey reachability of destinations. When a new neighbor is discovered, unicast update packets are sent so that the neighbor can build up its topology table. In other cases, such as a link-cost change, updates are multicast. Updates always are transmitted reliably. Query and reply packets are sent when a destination has no feasible successors. Query packets are always multicast. Reply packets are sent in response to query packets to instruct the originator not to recompute the route because feasible successors exist. Reply packets are unicast to the originator of the query. Both query and reply packets are transmitted reliably.
Reference. http://docwiki.cisco.com/wiki/Enhanced_Interior_Gateway_Routing_Protocol
NEW QUESTION: 4
地元の病院の医療記録部門は最近、コンピューターをアップグレードしました。技術者は、ハードドライブに保存されたデータが回復不能であることを確認する必要があります。技術者が要件を満たすために使用する必要がある方法は次のどれですか?
A. 消磁
B. 標準フォーマット
C. 低レベルのフォーマット
D. 上書き
Answer: A
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