The owner's equity in a business comes from two sources: ______. (1) Investment by the owner (2) Notes receivable (3) Earnings from profitable operation of business (4) Accounts receivableA.(2) and (4)B.(1) and (3)C.(1) and (2)D.(3) and (4)

The owner's equity in a business comes from two sources: ______. (1) Investment by the owner (2) Notes receivable (3) Earnings from profitable operation of business (4) Accounts receivable

A.(2) and (4)

B.(1) and (3)

C.(1) and (2)

D.(3) and (4)


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Debts owed by a business are referred to as( ) A. accounts receivablesB. equitiesC. owner’s equityD. liabilities

22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?1 Unrealised revaluation gains.2 Dividends paid.3 Proceeds of equity share issue.4 Profit for the period.A 2, 3 and 4 onlyB 1, 3 and 4 onlyC All four itemsD 1, 2 and 4 only

15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.Which of the following factors could account for the shortfall?1 Sales were lower than expected.2 The opening inventories had been overstated.3 The closing inventories of the business were higher than the opening inventories.4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases withthe cost of the goods.A All four factorsB 1, 2 and 4 onlyC 2 onlyD 3 and 4 only

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These are four main methods of securing payment in international trade: (1) payment under documentary credit (2) open account (3) collection, that is document against payment or acceptance of a bill of exchange (4) payment in advance From an exporter's point of view, the order of preference is ______.A.(4), (2), (3), (1)B.(4), (1), (3), (2)C.(4), (3), (1), (2)D.(2), (4), (1), (3)

An instruction is made up of operations that (1) the function to be performed and operands that represent the data to be operated on. For example, if an instruction is to perform. the operation of (2) two numbers,it must know (3) the two numbers are. The processor's job is to.(4) instructions and operands from memory and to perform. each operation. Having done that, it signals memory to send it (5) instruction.A.skipB.smileC.smokeD.specify

关系R和S如下表所示,关系代数表达式Π1,4(R∞(下标)R.C<S.B S)的结果为(201),与该表达式等价的SQL语句为(202)。R关系 S关系A B C A B E1 2 3 2 1 42 1 4 4 6 73 4 5 3 4 114 6 7 8 3 12A.{(1,2)、(2,1)、(3,4)、(4,6)}B.{(1,1)、(2,6)、(3,2)、(4,3)}C.{(1,6)、(1,4)、(2,6)、(3,6)}D.1(2,1)、(4,6)、(3,4)、(8,3)}

在问题1定义的视图D_S上,下面哪个查询或更新是允许执行的,为什么?(1)Update D_S set D-3 where D=4;(2)Delete from D_Swhere C>4;(3)Select D,Averages from D_Swhere C>(Select C from D_S where D=:dept);(4)Select D,C From D_Swhere Totals>10000;(5)Select*from D_S;

将该查询转换为等价的 SQL 语句如下: SELECT DISTINCT A1,A4 FROM R,S WHERE R.A2'2017'( )。A.OR S.A4'95' OR R.A2=S.A2 OR R.A3=S.A3B.AND S.A4'95' OR R.A2=S.A2 AND R.A3=S.A3C.AND S.A4'95' AND R.A2=S.A2 AND R.A3=S.A3D.OR S.A4'95' AND R.A2=S.A2 OR R.A3=S.A3

WhichitemisthecorrectmatchingrelationshipsassociatedwithIKEPhase?() A.IKEPhase1-P4S1andP4S4,IKEPhase2-P4S2,P4S3andP4S5B.IKEPhase1-P4S2andP4S4,IKEPhase2-P4S1,P4S3andP4S5C.IKEPhase1-P4S2andP4S3,IKEPhase2-P4S1,P4S4andP4S5D.IKEPhase1-P4S1andP4S2,IKEPhase2-P4S3,P4S4andP4S5

A.(1)(2)(3)B.(1)(2)(4)C.(2)(3)(4)D.(3)(1)(2)

A.π1,2,7(σ2=‘信息’,∧3=5∧4=6∧7’北京’(R×S))B.π1,2,7(σ3==5∧4=6(σ2=‘信息’(R)×σ5=‘北京’(S)))C.π1,2,7(σ3==5∧4=6∧2=‘’(R×σ7=’’(S)))D.π1,2,7(σ3==5∧4=6∧7=‘北京’(σ2=‘信息’(R)×(S)))

关系R、S如下表所示,R÷(πA1,A2(σ 1A.{4}B.{3,4}C.{3,4,7}D.{(1,2),(2,1),(3,4),(4,7)}

给定关系模式R(A,B,C,D)、S(C,D,E),与π1,3,5(σ2=‘软件工程’(RS))等价的SQL语句如下:SELECT( )FROM S WHERE( );下列查询B=“信息”且E=“北京”的A、B、E的关系代数表达式中,查询效率最高的是(请作答此空)。A. π1,2,7(σ2=‘信息’,∧3=5∧4=6∧7’北京’(R×S))B. π1,2,7(σ3=5∧4=6(σ2=‘信息’(R)×σ5=‘北京’(S)))C. π1,2,7(σ3=5∧4=6∧2=‘’(R×σ7=’’(S)))D. π1,2,7(σ3=5∧4=6∧7=‘北京’(σ2=‘信息’(R)×(S)))

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单选题Note the following statements that use flashback technology: 1. FLASHBACK TABLE TO SCN ; 2. SELECT * FROM AS OF SCN 123456; 3. FLASHBACK TABLE TO BEFORE DROP; 4. FLASHBACK DATABASE TO TIMESTAMP ; 5. SELECT * FROM VERSIONS AS OF SCN 123456 AND 123999; Which of these statements will be dependent on the availability of relevant undo data in the undo segment?()A1, 2, and 5B1, 3, and 4C2, 3, 4, and 5D1, 2, 3, 4, and 5

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