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NEW QUESTION: 1
What is a data dictionary?
A. Metadata that is stored in tables and is only accessible by the DBMS
B. An area of the database that is directly accessible by the user
C. Data that is stored in tables and is only accessible by the DBMS
D. A system catalog containing user data
NEW QUESTION: 2
법인에 발생하는 현금 흐름을 결정할 때 세금 목적으로 준비된 재무 제표를 사용하면 다음과 같은 결과가 발생합니다.
A. 자산의 경제 수명 동안 현금 흐름이 과소 평가되었습니다.
B. 현금 흐름 금액에 영향을 미치지 않습니다.
C. 초기 몇 년 동안 현금 흐름이 과장되었고, 이후 자산의 경제 수명 후반에 현금 흐름이 과장 되었습니다.
D. 자산의 경제 수명 동안 현금 흐름이 과대 평가되었습니다.
Cash flows are not affected by the basis of accounting used to prepare the financial statements. Accordingly, whether the financial statements are prepared based on the tax basis, the cash basis, or accounting principles generally accepted in a given country, cash flows should be the same. For example, the cash inflow or outflow resulting from using an accelerated depreciation method to determine actual tax expense or benefit the amount paid to or refunded by the taxing authority) is completely unaffected by the depreciation method used in the financial statements. However. if cash flows are derived indirectly by adjusting profit or loss reported in the financial statements, different adjustments are necessary to arrive at the same cash flow amounts if different bases of accounting are used in the preparation of the financial statements.
NEW QUESTION: 3
Which is a requirement to use applets in a web browser?
A. The Java Runtime Environment must be installed on the client.
B. A web container must be installed at the server.
C. The Java Plug-in must be installed on the server.
D. The Java compiler must be installed on the client.
NEW QUESTION: 4
Databricks Pools increase the productivity of both Data Engineers and Data Analysts. With Pools, Databricks customers eliminate slow cluster start and auto-scaling times. Data Engineers can reduce the time it takes to run short jobs in their data pipeline, thereby providing better SLAs to their downstream teams.