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NEW QUESTION: 1

A. BEGIN TRANSACTION
BEGIN TRY
EXEC dbo.ModifyData
COMMIT TRANSACTION
END TRY
BEGIN CATCH
IF @@ TRANCOUNT = 0
ROLLBACK TRANSACTION;
END CATCH
B. BEGIN TRANSACTION
BEGIN TRY
EXEC dbo.ModifyData
COMMIT TRANSACTION
END TRY
BEGIN CATCH
IF @@ERROR != 0
ROLLBACK TRANSACTION;
THROW;
END CATCH
C. BEGIN TRANSACTION
BEGIN TRY
EXEC dbo.ModifyData
COMMIT TRANSACTION
END TRY
BEGIN CATCH
IF @@ERROR != 0
ROLLBACK TRANSACTION;
END CATCH
D. BEGIN TRANSACTION
BEGIN TRY
EXEC dbo.ModifyData
COMMIT TRANSACTION
END TRY
BEGIN CATCH
IF @@TRANCOUNT = 0
ROLLBACK TRANSACTION;
THROW;
END CATCH
Answer: C

NEW QUESTION: 2
At December 31, Year 2, an entity had the following obligations that were expected to be refinanced:

The 17% note payable was issued on October 1, Year 1, and matures on July 1, Year 3.
No loan agreement existing at the balance sheet date provides for refinancing. The 15% note payable was issued on May 1, Year 1. and matures on May 1, Year 3. On February 1, Year 3, the entire US $140,000 balance of the 17% note payable was refinanced by issuance of a long-term debt instrument. On February 7, Year 3, the entity entered into a noncancelable agreement with a lender to refinance the 15% note payable on a long-term basis. The financial statements were authorized to be issued on March 1, Year 3. The total amount of obligations that may be properly excluded from current liabilities on the entity's December 31, Year 2, balance sheet is:
A. US $340,000
B. US $140,000
C. US $200,000
D. US $0
Answer: D
Explanation:
Financial liabilities are current if they are due within 12 months even if1) the original term was for more than 12 months and2) an agreement to refinance on a long-term basis was completed after the balance sheet and before the issuance of the financial statements. Thus, both are current. The amount excluded from current liabilities is US $0.

NEW QUESTION: 3
In Which VTP mode VLAN configured on the switch are propagated to other switch?
A. server
B. off
C. client
D. transparent
E. on
Answer: A