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NEW QUESTION: 1
매출 채권의 후속 측정치는 다음과 같습니다.
A. 자본을 통한 공정 가치
B. 상각 후원가
C. 손익을 통한 공정 가치
D. 비용
Answer: B
Explanation:
According to IAS 39, subsequent measurement of financial assets including derivatives that are assets) is at fair value with certain exceptions. Loans and receivables and held-tomaturity investments are measured at amortized cost using the effective interest method. Unquoted equity instruments whose fair value is not reliably measurable are reported at cost.

NEW QUESTION: 2
Examine the contents of SQL loader control file:

Which three statements are true regarding the SQL* Loader operation performed using the control file?
A. An EMP table is created if a table does not exist. Otherwise, if the EMP table is appended with the loaded data.
B. The SQL* Loader operation fails because no record terminators are specified.
C. The SQL* Loader operation assumes that the file must be a streamrecord format file with the normal carriage return string as the record terminator.
D. Field names should be the first line in the both the SQL* Loader data files.
E. The SQL* Loader data file myfile1.dat has the column names for the EMP table.
Answer: A,C,E
Explanation:
A: The APPEND keyword tells SQL*Loader to preserve any preexisting data in the table.
Other options allow you to delete preexisting data, or tofail with an error if the table is not empty to begin with.
B (not D):
Note:
* SQL*Loader-00210: first data file is empty, cannot process the FIELD NAMES record
Cause: The data file listed in the next message was empty. Therefore, the FIELD NAMES
FIRSTFILE directive could not be processed.
Action: Check the listed data file and fix it. Then retry the operation
E:
* A comma-separated values (CSV) (also sometimes called character-separated values, because the separator character does not have to be a comma) file stores tabular data
(numbers and text) in plain-text form. Plain text means that the file is a sequence of characters, with no data that has to be interpreted instead, as binary numbers. A CSV file consists of any number of records, separated by line breaks of some kind; each record consists of fields, separated by some other character or string, most commonly a literal comma or tab. Usually, all records have an identical sequence of fields.
* Fields with embedded commas must be quoted.
Example:
1 997,Ford,E350,"Super, luxurious truck"
Note:
* SQL*Loader is a bulk loader utility used for moving data from external files into the Oracle database.

NEW QUESTION: 3
Which certificate is required to configure ShareFile User Provisioning?
A. xms.domain.com - SAML certificate
B. xms.domain.com- server certificate
C. Third-party SSL Listener certificate
D. Apple Push Notification service (APNs) certificate
Answer: A

NEW QUESTION: 4
What is TimeBase?
A. a top-level MMAPI interface
B. a MIDP 2.0 interface extending the Control interface
C. a top-level MIDP 2.0 interface
D. an MMAPI class implementing the Control interface
Answer: A