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NEW QUESTION: 1
Wo pflegen Sie primäre und sekundäre Kostenarten?
A. Profit-Center-Buchhaltung
B. Kostenartenrechnung
C. Hauptbuchhaltung
D. Kostenstellenrechnung
Answer: C

NEW QUESTION: 2
금융리스가 시작될 때, 임차인은 보장 된 잔존 가치를 어떻게 설명해야 하는가?
A. 현재 가치에서 최소 임대료의 일부로.
B. 미래 가치에서 최소 임대료의 일부로.
C. 미래의 연금 가치로 최소 임대료의 일부로.
D. 임대 계약의 일부가 아닙니다.
Answer: A
Explanation:
The lessee records a finance lease as an asset and a liability at the inception of the lease at the fair value of the leased property not to exceed the present value of the minimum lease payments). The lessee's minimum lease payments include required payment sex including contingent rent and costs for services and taxes to be paid by and reimbursed to the lesser) during the lease term and the amount of a bargain purchase option. If no bargain purchase option exists, the minimum lease payments equal the sum of the minimum payments payable over the lease term and any amounts guaranteed by the lessee or by a party related to the lessee.

NEW QUESTION: 3
Sie schreiben eine Reihe von Abfragen für eine FILESTREAM-fähige Datenbank.
Sie erstellen eine gespeicherte Prozedur, mit der mehrere Tabellen innerhalb einer Transaktion aktualisiert werden.
Sie müssen sicherstellen, dass die gesamte Transaktion beendet und zurückgesetzt wird, wenn die gespeicherte Prozedur einen Laufzeitfehler auslöst.
Welche Transact-SQL-Anweisung sollten Sie am Anfang der gespeicherten Prozedur einfügen?
A. SET IMPLICIT_TRANSACTIONS ON
B. SET TRANSACTION ISOLATION LEVEL SNAPSHOT
C. STELLEN Sie IMPLICIT TRANSACTIONS AUS
D. SET TRANSACTION ISOLATION LEVEL SERIALIZABLE
E. SET XACT_ABORT ON
F. SET XACT_ABORT OFF
Answer: E
Explanation:
Referenz: http://msdn.microsoft.com/en-us/library/ms188792.aspx