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NEW QUESTION: 1
Which of the following is true regarding the comparison of managerial to financial accounting?
A. Managerial accounting has a past focus and financial accounting has a future focus.
B. Managerial accounting need not follow generally accepted accounting principles (GAAP) while
financial accounting must follow them.
C. Managerial accounting is generally more precise.
D. The emphasis on managerial accounting is relevance and the emphasis on financial accounting is
timeliness.
Answer: B
Explanation:
Choice "d" is correct. Public companies must follow GAAP for (external) financial reporting purposes.
GAAP need not be followed for (internal) managerial accounting purposes.
Choice "a" is incorrect. Financial accounting is generally more precise.
Choice "b" is incorrect. Managerial accounting has a future focus, while financial accounting focuses on
reporting past results.
Choice "c" is incorrect. The emphasis of financial accounting is providing useful information to financial
statement users (including the characteristic of relevance), while the emphasis of managerial accounting
is providing timely information to management decision makers.

NEW QUESTION: 2
Who is accountable to classify information assets?
A. the CISO
B. the asset owner
C. the CEO
D. the Information Security Team
Answer: B

NEW QUESTION: 3
What is the value of (X + 2Y/5)?
(1) 292X - 675 + 80Y = 100 - 18X - 44Y.
(2) 300X + 80Y - 830 = 82.5 - 85X - 66Y.
A. Statements (1) and (2) TAKEN TOGETHER are NOT sufficient to answer the question, requiring more data pertaining to the problem.
B. Statements (1) and (2) TAKEN TOGETHER are sufficient to answer the question, even though NEITHER statement BY ITSELF is sufficient.
C. Statement (1) BY ITSELF is sufficient to answer the question, but statement (2) by itself is not.
D. Either statement BY ITSELF is sufficient to answer the question.
E. Statement (2) BY ITSELF is sufficient to answer the question, but statement (1) by itself is not.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Simplify statement (1). Add similar items, 310X + 124Y = 775 ----> X + 2Y/5 = 2.5. This statement is sufficient.
Do the same to statement (2) and you'll see that 385X + 146Y = 912.5, when divided by 385: X + 146Y/385
= 2.5. This statement is insufficient.

NEW QUESTION: 4
You administer a Microsoft SQL Server 2014 database that contains a table named AccountTransaction.
You discover that query performance on the table is poor due to fragmentation on the IDX_AccountTransaction_AccountCode non-clustered index. You need to defragment the index. You also need to ensure that user queries are able to use the index during the defragmenting process.
Which Transact-SQL batch should you use?
A. ALTER INDEX ALL ON AccountTransaction REBUILD
B. ALTER INDEX IDX_AccountTransaction_AccountCode
ONAccountTransaction.AccountCode REBUILD
C. CREATE INDEX IDXAccountTransactionAccountCode
ONAccountTransaction.AccountCode WITH DROP EXISTING
D. ALTER INDEX IDX_AccountTransaction_AccountCode
ONAccountTransaction.AccountCode REORGANIZE
Answer: D
Explanation:
Reorganize: This option is more lightweight compared to rebuild. It runs through the leaf level of the index, and as it goes it fixes physical ordering of pages and also compacts pages to apply any previously set fillfactor settings. This operation is always online, and if you cancel it then it's able to just stop where it is (it doesn't have a giant operation to rollback).
References: https://www.brentozar.com/archive/2013/09/index-maintenance-sql-server- rebuild-reorganize/

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