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NEW QUESTION: 1
The cost of materials has risen steadily over the year. The entity uses its newest materials first when removing items from inventory. Which of the following methods of estimating the ending balance of the materials inventory account will result in the highest profit, all other variables held constant?
A. Specific identification
B. First-in-first-out FIFO
C. Last-in-first-out LIFO
D. Weighted average
Answer: B
Explanation:
The first-in-first-out-FIFO method assumes that the oldest and hence least costly units are used first, and the newest and most costly items remain in inventory. This method will result in the highest inventory balance if costs rise steadily during the accounting period.
Accordingly FIFO results in the lowest cost of goods sold and the highest profit.

NEW QUESTION: 2
sales Ordersという名前のMicrosoft-SQL Serverデータベースを管理します。
データベースの整合性を確認し、見つかったエラーを修復する必要があります。 修復によってデータベース内のデータが失われることはありません。
DBCCコマンドをどのように完成させるべきですか。 回答するには、回答領域で適切なオプションを選択します。

Answer:
Explanation:

Explanation

Box 1: CHECKDB
DBCC CHECKDB checks the logical and physical integrity of all the objects in the specified database.
Partial syntax:
DBCC CHECKDB
[ ( database_name | database_id | 0
[ , NOINDEX
| , { REPAIR_ALLOW_DATA_LOSS | REPAIR_FAST | REPAIR_REBUILD } ]
....
Box 2: REPAIR_REBUILD
DBCC CHECKDB ...REPAIR_ALLOW_DATA_LOSS | REPAIR_FAST |REPAIR_REBUILD specifies that DBCC CHECKDB repair the found errors.
REPAIR_REBUILD performs repairs that have no possibility of data loss. This can include quick repairs, such as repairing missing rows in non-clustered indexes, and more time-consuming repairs, such as rebuilding an index.
References: https://docs.microsoft.com/en-us/sql/t-sql/database-console-commands/dbcc-checkdb-transact-sql

NEW QUESTION: 3
Which of the following is NOT of the basic trends of security services?
A. Attract better qualified individuals
B. All of the above
C. Regulate training and standards
D. Disarm security personnel
Answer: B