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NEW QUESTION: 1

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

NEW QUESTION: 2
You work as a database administrator at ABC.com. You study the exhibit carefully. Exhibit:

Which two SQL statements would execute successfully? (Choose two.)
A. UPDATE promotions SET promo_cost = promo_cost+ 100 WHERE promo_end_date > TO_DATE(SUBSTR('01-JAN-2000',8));
B. SELECT promo_begin_date FROM promotions WHERE TO_CHAR(promo_begin_date,'mon dd yy')='jul 01 98';
C. UPDATE promotions SET promo_cost = promo_cost+ 100 WHERE TO_CHAR(promo_end_date, 'yyyy') > '2000';
D. SELECT TO_CHAR(promo_begin_date,'dd/month')
FROM promotions
WHERE promo_begin_date IN (TO_DATE('JUN 01 98'), TO_DATE('JUL 01 98'));
Answer: B,C

NEW QUESTION: 3
An entity donated land to a municipal for a park. cost of the land was US $75,000, and the market value at the time of the donation was US $2, as determined by a professional
appraisal if the entity has not chosen to adopt the cost model for- n' r ant of property plant, and equipment subsequent to initial recognition, the journal entry to record the dial of the land is:

A. Option B
B. Option C
C. Option D
D. Option A
Answer: B
Explanation:
An item of PPE is carried at cost minus any accumulated depreciation and impairment losses. Under the allowed alternative treatment an item of PPE may be carried at a revalued amount equal to fair value at the revaluation date minus any subsequent accumulated depreciation and impairment losses_ Land is not depreciated, so it should be carried at its amount. This amount should be determined by a professional appraisal. The revaluation increased the carrying amount and is therefore credited directly to equity a situation surplus. Accordingly, the entry is to debit land and credit revaluation for US $125.000. The entire surplus may be transferred to retained Earnings but not through profit or loss) when the asset is derecognize Upon on the asset should be removed from the balance sheet.

NEW QUESTION: 4
A manufacturer uses route operations and job scheduling.
You use a unique calendar for a conveyor line. The company observes a decrease in the number of hours a conveyor line resource is operational due to breakdowns. You must make a temporary change to the number of hours the resource is available.
You need to adjust the efficiency percentage for the conveyor line calendar.
Which three actions should you perform in sequence? To answer, move the appropriate actions from the list of actions to the answer area and arrange them in the correct order.

Answer:
Explanation:

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