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NEW QUESTION: 1
Jenna Stuart is a financial analyst for Deuce Hardware Company, a U.S. company that reports its results in
U.S. dollars. Wayward Distributing, Inc., is a foreign subsidiary of Deuce Hardware, which began operations on January 1,2007. Wayward is located in a foreign country and reports its results in the local currency called the Rho. Selected balance sheet information for Wayward is shown in the following table.

Stuart has been asked to analyze how the reported financial results of Wayward will be affected by the choice of the all-current or temporal methods of accounting for foreign operations. She has gathered the following exchange rate information on the $/Rho exchange rate:
* Spot rate on 1/01/08: $0.35 per Rho
* Spot rate on 12/31/08: $0.45 per Rho
* Average spot rate during 2008: $0.42 per Rho
Will the all-current method report a translation gain or loss for 2008, and will that gain or loss be reported on Deuce's income statement or the balance sheet?
A. Gain on the balance sheet.
B. Gain on the income statement.
C. Loss on the balance sheet and a gain on the income statement.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Exposure under the all-current method is equity. Beginning equity is positive ($4,000) and the change in equity during the year is positive ($6,000 - $4,000 = $2,000). Because the Rho appreciated during the year, the all-current method will report a translation gain for 2008. Under the all-current method gains and losses are reported as part of the cumulative translation adjustment in the equity section of the balance sheet. (Study Session 6, LOS 23.d,e)

NEW QUESTION: 2

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

NEW QUESTION: 3
A company has an infrastructure that runs Microsoft SQL Server 2017 in Azure.
You need to ensure validation is performed on a memory-optimized Linux system.
Which Transact-SQL statement should you run?
A. DBBC CHECKCATALOG
B. DBBC CHECKALLOC
C. DBCC CHECKSUM
D. DBCC CHECKTABLE
Answer: C
Explanation:
References:
https://docs.microsoft.com/en-us/sql/t-sql/database-console-commands/dbcc-checkdb-transact-sql?view=sql-server-ver15

NEW QUESTION: 4
Sie haben eine Datenbank mit dem Namen Saleshistory, in der Verkaufstransaktionen für Ihre Organisation aufgezeichnet werden. Sie erstellen Indizes in der Datenbank.
Die Datenbank ist im Laufe der Zeit gewachsen und enthält jetzt Hunderte von Indizes.
Sie müssen die Indizes identifizieren, die nicht verwendet werden.
Welches dynamische Verwaltungsobjekt sollten Sie verwenden?
A. sys.dm_db_stats_properties
B. sys.dm_os_sys_info
C. sys.dm_dbjndex_operational_stats
D. sys.dm_db_index_usage_stats
Answer: D
Explanation:
Explanation
The sys.dm_db_index_usage_stats returns counts of different types of index operations and the time each type of operation was last performed.
The user_updates counter indicates the level of maintenance on the index caused by insert, update, or delete operations on the underlying table or view. You can use this view to determine which indexes are used only lightly by your applications. You can also use the view to determine which indexes are incurring maintenance overhead. You may want to consider dropping indexes that incur maintenance overhead, but are not used for queries, or are only infrequently used for queries.
Reference:
https://docs.microsoft.com/en-us/sql/relational-databases/system-dynamic-management-views/sys-dm-db-index-