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NEW QUESTION: 1
3 월 26 일, 회사 Z는 3 월 26 일부터 4 월 30 일까지 10.000 자기 주와 교환하여 수행 할 서비스에 대해 컨설턴트와 계약을 맺었다. 이 거래소는 4 월 30 일에 개최되었습니다. 자기 주식은 1 월에 인수되었고 시장 가격이 주당 25 달러였던 비용으로 기록되었습니다. 3 월 26 일 시가는 주당 21.50 달러였다. 4 월 30 일에 주당 23 달러였습니다. 서비스에 대해 기록 된 주당 금액은 얼마입니까?
A. US $ 21 50
B. US $ 25.00
C. 22.25 달러
D. US $ 23.00
Answer: A
Explanation:
A transaction is typically measured at the fair value of the consideration given up unless the fair value of the consideration received is more clearly evident No information is given about the value of the services, so the market price of the treasury shares must be used. This price was US $2150 on March 26, the date of the agreement to trade the shares for services. Thus, the services to be received should have been measured on that date based on the price of the shares, or US $21.50 per share. Because no gain or loss is recognized on transactions in treasury shares, the entry is to debit services for US $21.500$21.50 x 10.000). debit retained earnings or share premium from treasury share transactions for US $3,500 [[$25 - $21.50) 10,000]. and credit treasury shares for US $25,000$25 x 10,000).

NEW QUESTION: 2
You use Microsoft SQL Server 2012 to develop a database application. Your application sends data to an NVARCHAR(MAX) variable named @var. You need to write a Transact-SQL statement that will find out the success of a cast to a decimal (36,9). Which code segment should you use?select
A. SELECT
CASE
WHEN convert(decimal(36,9), @var) IS NULL
THEN 'True'
ELSE 'False'
END
AS BadCast
B. TRY( SELECT convert(decimal(36,9), @var) SELECT 'True' AS BadCast
)
CATCH(
SELECT 'False' AS BadCast
)
C. SELECT
IIF(TRY_PARSE(@var AS decimal(36,9)) IS NULL, 'True', 'False')
AS BadCast
D. BEGIN TRY
SELECT convert(decimal(36,9), @var) AS Value, 'True' AS BadCast
END TRY
BEGIN CATCH
SELECT convert(decimal(36,9), @var) AS Value, 'False' AS BadCast
END CATCH
Answer: C
Explanation:
Reference: http://msdn.microsoft.com/en-us/library/hh213126.aspx

NEW QUESTION: 3
ServletContextListeners are invoked in
A. contextInitialized and contextDestroyed are invoked in the order in which they are declared in the web.xml
B. contextInitialized and contextDestroyed are invoked in the reverse order of which they are declared in the web.xml
C. Random order
D. contextInitialized method are invoked in the order in which they are declared in the web.xml and the contextDestroyed method is invoked in the reverse order in which they are declared in the web.xml
Answer: D
Explanation:
public interface ServletContextListener
extends java.util.EventListener
Interface for receiving notification events about ServletContext lifecycle changes.
In order to receive these notification events, the implementation class must be either declared in the deployment descriptor of the web application, annotated with WebListener, or registered via one of the addListener methods defined on ServletContext.
Implementations of this interface are invoked at their
contextInitialized(javax.servlet.ServletContextEvent) method in the order in which they have been declared, and at their contextDestroyed(javax.servlet.ServletContextEvent) method in reverse order.

NEW QUESTION: 4
An outsourced contact center is losing part-time agents to a nearby contact center that promotes flexible
scheduling. Which support channel requires the smallest amount of agent work time?
A. Email to case
B. Chat
C. Web to case
D. Web self service
Answer: D