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NEW QUESTION: 1
データベース・サーバーのパスワードファイルを作成するには、次のコマンドを実行しました:
$ orapwd file = orapworcl entries = 5 ignorecase=N
どのステートメントは上記のパスワードファイルの目的を説明しますか。
A. OSDBAまたはOSOPERオペレーティング・グループに追加されたときにユーザ名とすべてのユーザーのパスワードを記録します。
B. 監査が有効になっている人のためには、ユーザ名とユーザのパスワードが含まれています。
C. DBAロールを付与されたときにユーザ名とユーザのパスワードを記録します。
D. リモート・データベース管理者のユーザーを認証するためにOracleで使用されています。
Answer: D

NEW QUESTION: 2
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores'
1994 Form 1040.
In 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift, the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the land in 1994 to an unrelated third party for $56,000.
A. $3,000
B. $1,000
C. $50,000
D. $2,000
E. $1,250
F. $2,500
G. $900
H. $0
I. $55,000
J. $75,000
K. $10,000
L. $1,300
M. $500
N. $1,500
O. $25,000
Answer: H
Explanation:
Explanation
"A" is correct. $0. Property received by gift has two bases: one for computing gain and another for computing loss. Joan's basis for gain is the grandfather's adjusted basis ($60,000). Using this basis for gain, Joan has a loss of: $56,000 - $60,000 = ($4,000 loss). Joan's basis for loss is the fair market value of the property on the date of the gift ($50,000). Using this basis for loss, Joan has a gain of: $56,000
- $50,000 = $6,000 gain. In this unusual situation, Joan has neither a gain nor a loss, although the transaction must be reported.

NEW QUESTION: 3
次のうちどれがレポーティングの論理データベースの機能ですか？
この質問には3つの正しい答えがあります。
応答：
A. 選択画面定義
B. データ検索
C. データベース格納
D. 権限チェック
E. トランザクション処理
Answer: A,B,D