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NEW QUESTION: 1
Firms X and Y, similar in all respects, recently bought identical securities. However, X has classified the securities as "held-to-maturity" securities while Y has categorized them as "available-for-sale" securities.
Which of the following statements is/are true as a result of this difference?
I. X and Y will show same assets on their balance sheets over time.
II. X will have a higher income volatility than Y.
III. X and Y will show different total equity values.
A. I & III
B. I, II & III
C. I & II
D. III only
Answer: D
Explanation:
Explanation/Reference:
Explanation:
"Available-for-sale" securities are reported at their fair market value on the balance sheet while "held- to- maturity" securities are carried at amortized historical cost. Therefore, the reported assets for X and Y will be different over time. Hence, they will also show different equities because liabilities for the two firms are the same. However, changes in the market value of available-for-sale securities are charged directly to the retained earnings account, without going through the income statement. On the other hand, changes in the market value of "held-to-maturity" securities are not even recognized on financial statements due to historical cost accounting. For both the classifications, interest and dividend payments are attributed to the income. So the income volatility is not affected due to the classification.

NEW QUESTION: 2
Sie haben eine lokale SQL Server-Datenbank mit dem Namen DB1, die eine Tabelle mit dem Namen TB1 enthält. TB1 wird auf Microsoft Azure ausgedehnt.
Auf dem lokalen SQL-Server tritt ein schwerwiegender Hardwarefehler auf.
Sie stellen einen neuen lokalen Server bereit und stellen alle Datenbanken auf dem neuen Server wieder her.
Sie müssen Stretch Database-Vorgänge in Azure fortsetzen.
Welche Anweisungen sollten Sie ausführen?

A. Option C
B. Option B
C. Option D
D. Option A
Answer: B
Explanation:
Use ALTER TABLE, not CREATE TABLE.
When you enable Stretch for a table by specifying ON, you also have to specify MIGRATION_STATE = OUTBOUND to begin migrating data immediately, or MIGRATION_STATE = PAUSED to postpone data migration.
Syntax:
<stretch_configuration> ::=
{
SET (
REMOTE_DATA_ARCHIVE
{
= ON ( <table_stretch_options> )
| = OFF_WITHOUT_DATA_RECOVERY ( MIGRATION_STATE = PAUSED )
| ( <table_stretch_options> [, ...n] )
}
)
}
References:
https://docs.microsoft.com/en-us/sql/t-sql/statements/alter-table-transact-sql?view=sql-server-2017

NEW QUESTION: 3
Which of the following tasks does the BADI implementing class perform?
Please choose the correct answer.
Response:
A. Inserting
B. Deleting
C. Filtering
D. Sequencing
Answer: C