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NEW QUESTION: 1
$ 5,000 USDの前払い金額を$ 10,000 USDの請求書に適用しました。前払い時の適用税率は5％（250米ドル）でした。請求書作成時の税率は10％です。税金を設定するときは、「適用額の処理」オプションの税金を再計算することを選択します。
結果の税金はどのように計算されますか？
A. 税計算は2つの税明細を作成します。1つは請求書明細の金額用で、もう1つは負の金額の前払い用です。生成された2つの税明細には、請求書明細の税額として$ 1,000 USD（10％* 10,000）と-250 USD（5％* -5000）の前払税明細が表示されます。
B. 前払いの税が再計算され、生成される税明細金額は$ 250 USD（5％* 10,000-5000）になります。
C. 前払の税は、請求書明細金額にも使用される新しい請求税率を使用するように再計算されます。生成された2つの税明細には、請求書明細の税額として$ 1,000 USD（10％* 10,000）と-500 USD（10％* -5000）の前払税明細が表示されます。
D. 前払で計算された税は完全に取り消され、請求書明細に適用された税率が保持されます。
Answer: C
Explanation:
請求書に前払いを適用する場合、前払い時の税率は、前払いが請求書に適用されたときの税率と異なる場合があります。 Oracle Fusion Taxでは、税金レコードの「適用金額処理」オプションに割り当てられた値に従って、前払いで計算された税金が考慮されます。値は再計算され、比例配分されます。
たとえば、合計金額が10,000米ドルの請求書に5,000米ドルの前払い金額を適用するとします。前払いの時点で、適用される税率は5％（前払いに対する250米ドルの税）でした。請求書の作成時には、適用される税率は10％です。税は次のように計算されます。
*再計算：税金は請求書税率を使用して前払いで再計算され、同じ税率が請求書明細金額に適用されます。税計算は2つの税明細を作成します。1つは請求書明細の金額用で、もう1つは負の金額の前払い用です。請求書の例では、計算により、1,000 USD（10％* 10,000 USD）の請求明細金額税明細と-500 USD（10％* -5000 USD）の前払税明細が作成されます。これにより、適用された前払い金額の請求書で計算された税金が取り消されます。前払いで計算された税は保持されます。
*按分：その他
参照：https：//docs.oracle.com/cloud/farel8/financialscs_gs/FAFTT/F1006655AN242EE.htm

NEW QUESTION: 2
このSQLステートメントを調べます。

どちらが本当ですか？
A. サブクエリは相関サブクエリではありません。
B. DELETEステートメントが実行される前にサブクエリが実行されます。
C. EMPLOYEESテーブルの既存のすべての行が削除されます。
D. サブクエリは、employeesテーブルのすべての行に対して実行されます。
E. サブクエリが複数の行を選択した場合でも、DELETEステートメントは正常に実行されます。
Answer: B,D

NEW QUESTION: 3
The purpose of User Account Control (UAC) is to:
A. Secure your data from corruption
B. Encrypt the user's account
C. Facilitate Internet filtering
D. Limit the privileges of software
Answer: D
Explanation:
User Account Control (UAC) is a technology and security infrastructure introduced with Microsoft's Windows machines. It aims to improve the security of Microsoft Windows by limiting application software to standard user privileges until an administrator authorizes an increase or elevation. In this way, only applications trusted by the user may receive administrative privileges, and malware should be kept from compromising the operating system.