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NEW QUESTION: 1

A. Option C
B. Option A
C. Option B
D. Option E
E. Option D
Answer: B,D,E

NEW QUESTION: 2

CREATE TABLE orders_ext
(order_id, order_date, product_id, product_name,quantity)
ORGANIZATION EXTERNAL
(
TYPE ORACLE_DATAPUMP
DEFAULT DIRECTORY ext.dir
LOCATION ('ordersl.dmp','orders2.dmp','orders3.dmp','lorders4.dmp')
)
PARALLEL
AS
SELECT o.order_id,o.order_date,p.product_id,p.product_name,i.quantity
FROM orders o,productsp,order_items
WHERE o.orderid = i.order_id and i.product_id = p.product_id;

A. LOCATION
B. TYPE
C. DEFAULT DIRECTORY
D. PARALLEL
E. ORGANIZATION EXTERNAL
Answer: D

NEW QUESTION: 3
Assuming all of the following involve material amounts, which is most likely to be classified as an extraordinary item in the income statement?
A. A loss because of an expropriation of assets by a foreign government.
B. None of the above.
C. A gain because of the disposal of assets associated with a discontinuing operation of a business.
D. A loss because of adjustments of accruals on long-term contracts.
Answer: B
Explanation:
According to IAS 1, An entity shall not present any items of income and expense as extraordinary items, either on the face of the income statement or in the notes."