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NEW QUESTION: 1
In a statement of cash flows in direct method, depreciation expense should be presented as:
A. A deduction from profit in converting profit or loss to net cash flows from operating activities.
B. An inflow of cash.
C. An addition to profit in converting profit or loss to net cash flows from operating activities.
D. An outflow of cash.
Answer: C
Explanation:
Net cash flow from used by operating activities may be reported indirectly by removing from profit or loss the effects of1) deferrals of past operating cash flows,2) accruals of expected future operating cash flows.3) income or expense items related to financing and investing cash flows, and4) noncash transactions. These adjustments include such items as depreciation, amortization of patents, amortization of bond discount and bond premium gains and losses. changes during the period in trade receivables, changes in inventory, and changes in accounts payable and accrued liabilities. In the reconciliation of profit or loss to net cash from used by) operations, depreciation a noncash expense) is added to profit or loss.

NEW QUESTION: 2
SalesOrderHeaderとSalesOrderDetailという名前の2つのテーブルを含むMicrosoft SQL Server 2014データベースを使用します。表のインデックスは展示物の通りです。
（展示ボタンをクリックしてください。）

次のTransact-SQLクエリを書きます。

あなたは、クエリのパフォーマンスが遅いことを発見しました。クエリプランの分析では、SalesOrderDetailで予期しないインデックスを使用して、推定行がSalesOrderHeaderの実際の行と一致しないテーブルスキャンを示しています。
クエリのパフォーマンスを向上させる必要があります。
あなたは何をするべきか？
A. クエリにFORCESCANヒントを使用します。
B. 両方のテーブルのSalesOrderIdの統計を更新します。
C. クエリでFORCESEEKヒントを使用します。
D. SalesOrderHeaderのSalesOrderIdにクラスター化インデックスを追加します。
Answer: B
Explanation:
Explanation
New statistics would be useful.
The UPDATE STATISTICS command updates query optimization statistics on a table or indexed view. By default, the query optimizer already updates statistics as necessary to improve the query plan; in some cases you can improve query performance by using UPDATE STATISTICS or the stored procedure sp_updatestats to update statistics more frequently than the default updates.
References:
http://msdn.microsoft.com/en-us/library/ms187348.aspx

NEW QUESTION: 3
In the case of a processAction or serveResource call, what is the expected behavior if an action or resource parameter has the same name as a public render parameter?
A. The public render parameter is ignored.
B. The public render parameter is appended with a unique identifier to distinguish it from the action/resource parameter.
C. The public render parameter values must be the last entries in the parameter value array.
D. The public render parameter takes precedence and overwrites the value of the action/resource parameter.
Answer: C