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NEW QUESTION: 1
企業は、オペレーティングシステムのベンダーによって監査されています。 会社は、使用中のオペレーティングシステムの数、オペレーティングシステムのバージョン、およびプロダクトキーを報告する必要があります。 次の中で、監査に合格するのに最も役立つのはどれですか?
A. 資産管理文書
B. サービスマニュアル
C. 管理ログを変更する
D. サーバーのベースライン
Answer: A
NEW QUESTION: 2
DRAG DROP
Answer:
Explanation:
Explanation:
Step 1: Run the following statement:ALTER INDEX ALL on OrdersHistory DISABLE.
Step 2: Run the INSERT statement.
Step 3: Run the following statement:
ALTER INDEX ALL on OrdersHistory REBUILD
The ALTER INDEX ALL REBUILD statement rebuilds and enables all disabled indexes on the table.
References: https://docs.microsoft.com/en-us/sql/relational-databases/indexes/disable- indexes-and-constraints
NEW QUESTION: 3
DRAG DROP
Answer:
Explanation:
NEW QUESTION: 4
The use of an accelerated method instead of the straight-line method of depreciation in computing the net
present value of a project has the effect of:
A. Increasing the cash outflows at the initial point of the project.
B. Increasing the present value of the depreciation tax shield.
C. Raising the hurdle rate necessary to justify the project.
D. Lowering the net present value of the project.
Answer: B
Explanation:
Rule: The greater the depreciation expense, the greater the depreciation tax shield.
Deprecation Tax Shield =
Depreciation Expense * Marginal Tax Rate
Choice "c" is correct. Use of an accelerated method instead of the straight-line method of depreciation in
computing the NPV of a project has the effect of increasing the PV of the deprecation tax shield.
Choice "a" is incorrect. Depreciation method does not affect the hurdle rate. The hurdle rate is
independently selected by management.
Choice "b" is incorrect. Using an accelerated method instead of the straight-line method of depreciation
will increase the present value of the deprecation tax shield and therefore increase the net present value
of the project.
Choice "d" is incorrect. Depreciation method does not affect cash outflows at the initial point of the project.
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CPSA-FL Exam Info
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