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NEW QUESTION: 1
Sie verwalten eine Microsoft SQL Server 2016-Datenbank, die eine Tabelle mit dem Namen AccountTransaction enthält.
Sie stellen fest, dass die Abfrageleistung in der Tabelle aufgrund der Fragmentierung des nicht gruppierten IDX_AccountTransaction_AccountCode-Index schlecht ist.
Sie müssen den Index defragmentieren.
Sie müssen auch sicherstellen, dass Benutzerabfragen den Index während des Defragmentierungsprozesses verwenden können.
Welchen Transact-SQL-Stapel sollten Sie verwenden?
A. ALTER INDEX ALL ON AccountTransaction REBUILD
B. CREATE INDEX IDXAccountTransactionAccountCode ONAccountTransaction.AccountCode WITH DROP EXISTING
C. ALTER INDEX IDX_AccountTransaction_AccountCode ONAccountTransaction.AccountCode REBUILD
D. ALTER INDEX IDX_AccountTransaction_AccountCode ONAccountTransaction.AccountCode REORGANIZE
Answer: D

NEW QUESTION: 2
If receivables transferred with recourse qualify for derecognition, the proceeds from the transfer are:
A. Explanation:
The entity derecognizes financial assets if it has transferred substantially all of the risks and rewards of ownership. Derecognition also is appropriate when the entity neither has transferred nor retained substantially all the risks and rewards of ownership, providing the entity does not have control. After derecognition, periodic profit or loss will include the difference between the carrying amount transferred and the proceeds, plus or minus any prior adjustment r fl ling the fair value of the asset that had been reported in equity. If a new financial asset is created or a financial liability is assumed, the calculation is adjusted for the fair value of the asset or liability. Thus, the proceeds of the sale are reduced by the fair value of the resource obligationa new financial liability). When the transfer does not meet these criteria, the transfer is accounted for as a collateralized borrowing. A transferor entity most likely should continue to recognize a transferred financial asset if the:
A. Transferor may reacquire the asset, and the asset is readily obtainable in the market
B. Transferee may sell the full fair value of the asset
C. Transferor has an option to reacquire the asset, and the reacquisition price is fair value
D. Transferor is entitled and obligated to repurchase the asset, and the transferee receives a lender's return.
B. Recorded at the historical cost of the assets obtained.
C. Recorded at fair value for the assets obtained and liabilities incurred.
D. Reduced by the fair value of the recourse obligation.
E. Accounted for as a collateralized borrowing.
Answer: A,D

NEW QUESTION: 3
You have received an invoice that requires an immediate payment. The next scheduled check run is not until the end of the week. Which two methods may you use to create the payment? (Choose two.)
A. Enter the invoice in the Invoice Workbench, and validate the invoice. Open the Payment Workbench and create a manual payment.
B. Enter the invoice in the Invoice Workbench, validate the invoice, and select pay in full. This accesses the Payment Workbench and creates a manual payment.
C. Enter the invoice in the Invoice Workbench, and validate the invoice. Open the Payment Workbench and create a quick payment.
D. Enter the invoice in the Invoice Workbench, validate the invoice, and select pay in full.This accesses the Payment Workbench and create a quick payment.
Answer: C,D