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NEW QUESTION: 1
Jenna Stuart is a financial analyst for Deuce Hardware Company, a U.S. company that reports its results in
U.S. dollars. Wayward Distributing, Inc., is a foreign subsidiary of Deuce Hardware, which began operations on January 1,2007. Wayward is located in a foreign country and reports its results in the local currency called the Rho. Selected balance sheet information for Wayward is shown in the following table.

Stuart has been asked to analyze how the reported financial results of Wayward will be affected by the choice of the all-current or temporal methods of accounting for foreign operations. She has gathered the following exchange rate information on the $/Rho exchange rate:
* Spot rate on 1/01/08: $0.35 per Rho
* Spot rate on 12/31/08: $0.45 per Rho
* Average spot rate during 2008: $0.42 per Rho
Will the all-current method report a translation gain or loss for 2008, and will that gain or loss be reported on Deuce's income statement or the balance sheet?
A. Gain on the income statement.
B. Gain on the balance sheet.
C. Loss on the balance sheet and a gain on the income statement.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Exposure under the all-current method is equity. Beginning equity is positive ($4,000) and the change in equity during the year is positive ($6,000 - $4,000 = $2,000). Because the Rho appreciated during the year, the all-current method will report a translation gain for 2008. Under the all-current method gains and losses are reported as part of the cumulative translation adjustment in the equity section of the balance sheet. (Study Session 6, LOS 23.d,e)

NEW QUESTION: 2

A. message 305009 disable
B. no message 305009 logging
C. no logging message 305009
D. no logging buffered 305009
Answer: C

NEW QUESTION: 3
Note: This question is part of a series of questions that present the same scenario. Each question in the series contains a unique solution that might meet the stated goals. Some question sets might have more than one correct solution, while others might not have a correct solution.
After you answer a question in this sections, you will NOT be able to return to it. As a result, these questions will not appear in the review screen.
You have a data warehouse that stores information about products, sales, and orders for a manufacturing company. The instance contains a database that has two tables named SalesOrderHeader and SalesOrderDetail.
SalesOrderHeader has 500,000 rows and SalesOrderDetail has 3,000,000 rows.
Users report performance degradation when they run the following stored procedure:

You need to optimize performance.
Solution: You run the following Transact-SQL statement:

Does the solution meet the goal?
A. Yes
B. No
Answer: B
Explanation:
Explanation
Microsoft recommend against specifying 0 PERCENT or 0 ROWS in a CREATE STATISTICS..WITH SAMPLE statement. When 0 PERCENT or ROWS is specified, the statistics object is created but does not contain statistics data.
References: https://docs.microsoft.com/en-us/sql/t-sql/statements/create-statistics-transact-sql