The owner's equity in a business comes from two sources: ______. (1) Investment by the owner (2) Notes receivable (3) Earnings from profitable operation of business (4) Accounts receivableA．(2) and (4)B．(1) and (3)C．(1) and (2)D．(3) and (4)

题目

The owner's equity in a business comes from two sources: ______. (1) Investment by the owner (2) Notes receivable (3) Earnings from profitable operation of business (4) Accounts receivable

A．(2) and (4)

B．(1) and (3)

C．(1) and (2)

D．(3) and (4)

相似考题

1.Debts owed by a business are referred to as( )A. accounts receivablesB. equitiesC. owner’s equityD. liabilities

2.15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.Which of the following factors could account for the shortfall?1 Sales were lower than expected.2 The opening inventories had been overstated.3 The closing inventories of the business were higher than the opening inventories.4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases withthe cost of the goods.A All four factorsB 1, 2 and 4 onlyC 2 onlyD 3 and 4 only

3.16 Which of the following statements about accounting concepts and conventions are correct?(1) The entity concept requires that a business is treated as being separate from its owners.(2) The use of historical cost accounting tends to understate assets and profit when prices are rising.(3) The prudence concept means that the lowest possible values should be applied to income and assets and thehighest possible values to expenses and liabilities.(4) The money measurement concept means that only assets capable of being reliably measured in monetary termscan be included in the balance sheet of a business.A 1 and 2B 2 and 3C 3 and 4D 1 and 4

4.22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?1 Unrealised revaluation gains.2 Dividends paid.3 Proceeds of equity share issue.4 Profit for the period.A 2, 3 and 4 onlyB 1, 3 and 4 onlyC All four itemsD 1, 2 and 4 only

更多“The owner's equity in a business comes from two sources: ______. (1) Investment by the owner (2) Notes receivable (3) Earnings from profitable operation of business (4) Accounts receivableA．(2) and (4)B．(1) and (3)C．(1) and (2)D．(3) and (4)”相关问题

  • 第1题：

    These are four main methods of securing payment in international trade: (1) payment under documentary credit (2) open account (3) collection, that is document against payment or acceptance of a bill of exchange (4) payment in advance From an exporter's point of view, the order of preference is ______.

    A．(4), (2), (3), (1)

    B．(4), (1), (3), (2)

    C．(4), (3), (1), (2)

    D．(2), (4), (1), (3)


    正确答案：B
    解析：payment under documentary credit跟单信用证付款。open account赊销帐户。collection 托收。payment in advance预付款。

  • 第2题：

    关系R和S如下表所示，关系代数表达式Π1，4(R∞(下标)R.C＜S.B S)的结果为(201)，与该表达式等价的SQL语句为(202)。

    R关系 S关系

    A B C A B E

    1 2 3 2 1 4

    2 1 4 4 6 7

    3 4 5 3 4 11

    4 6 7 8 3 12

    A．{(1，2)、(2，1)、(3，4)、(4，6)}

    B．{(1，1)、(2，6)、(3，2)、(4，3)}

    C．{(1，6)、(1，4)、(2，6)、(3，6)}

    D．1(2，1)、(4，6)、(3，4)、(8，3)}


    正确答案：C

  • 第3题：

    将该查询转换为等价的 SQL 语句如下： SELECT DISTINCT A1，A4 FROM R,S WHERE R.A2<＇2017＇（ ）。

    A.OR S.A4<＇95＇ OR R.A2=S.A2 OR R.A3=S.A3B.AND S.A4<＇95＇ OR R.A2=S.A2 AND R.A3=S.A3C.AND S.A4<＇95＇ AND R.A2=S.A2 AND R.A3=S.A3D.OR S.A4<＇95＇ AND R.A2=S.A2 OR R.A3=S.A3


    正确答案：C

  • 第4题：


    A.(1)(2)(3)
    B.(1)(2)(4)
    C.(2)(3)(4)
    D.(3)(1)(2)

    答案：D
    解析：
    链节重复的次数称为聚合度，组成高聚物的结构单元称为链节，单体是指发生聚合反应的反应物。

  • 第5题：

    关系R、S如下表所示，R÷（πA1,A2(σ 1<3(S)))的结果为(44)。

    A.{4}
    B.{3,4}
    C.{3,4,7}
    D.{(1,2),(2,1),(3,4),(4,7)}

    答案：A
    解析：
    关系代数的除法运算是同时从关系的水平方向和垂直方向进行运算的。若给定关系R(X，Y)和S(Y，Z)，X、Y、Z属性组，R÷S应当满足元组在X上的分量值x的象集Yx包含S在Y上投影的集合。记作：

    其中：Yx为x在R象集，x=tr[X]。且R÷S的结果集的属性组为X。

    根据除法定义，X属性为A3，Y属性为(A1,A2)，R÷S应当满足元组在X上的分量值x的象集Yx包含S在Y上投影的集合，所以结果集的属性为A3。属性A3可以取3个值{3，4，7}，其中：3的象集为{(1，2)}，4的象集为{(2，1)，(3，4)}，7的象集为{(4，6)}。

    根据除法定义，本题关系S为（πA1A2(σ 1<3(S))，在属性组Y(A1A2)上的投影为{(2，1)，(3，4)}如下表所示:

    从以上分析可以看出，只有关系R的属性A3的值为4时，其象集包含了关系S在属性组X即(A1,A2)上的投影，所以R÷S={4}。

    (45)两个关系R和S进行自然连接时，选择两个关系R和S公共属性上相等的元组，去掉重复的属性列构成新关系。在这种情况下，关系R中的某些元组有可能在关系S中不存在公共属性值上相等的元组，造成关系R中这些元组的值在运算时舍弃了；同样关系S中的某些元组也可能舍弃。为此，扩充了关系运算左外联接、右外联接和完全外联接。

    左外联接是指R与S进行自然连接时，只把A中舍弃的元组放到新关系中。

    右外联接是指R与S进行自然连接时，只把S中舍弃的元组放到新关系中。

    完全外联接是指R与S进行自然连接时，把尺和^中舍弃的元组都放到新关系中。

    试题(45)R与S的左外联接、右外联接和完全外联接的结果如下表所示：

    从运算的结果可以看出R与S的左外联接、右外联接和完全外联接的元组个数分别为4，4，6。

  • 第6题：

    给定关系模式R(A，B，C，D）、S(C，D，E），与π1,3,5(σ2=‘软件工程’(R?S))等价的SQL语句如下：SELECT（ ）FROM S WHERE（ ）；下列查询B=“信息”且E=“北京”的A、B、E的关系代数表达式中，查询效率最高的是（请作答此空）。


    A. π1，2，7(σ2=‘信息’，∧3=5∧4=6∧7’北京’(R×S))
    B. π1，2，7(σ3=5∧4=6(σ2=‘信息’(R)×σ5=‘北京’(S)))
    C. π1，2，7(σ3=5∧4=6∧2=‘’(R×σ7=’’(S)))
    D. π1，2，7(σ3=5∧4=6∧7=‘北京’(σ2=‘信息’(R)×(S)))


    答案：B
    解析：
    B的最长查询语句最短，因此可以并行执行，提高效率。

  • 第7题：

    ote the following structures in your database server： 1：Extents 2：OS Blocks 3：Tablespace  4：Segments  5：Oracle Data Block  Which option has the correct arrangement of these structures from the smallest to the largest（）

    • A、2， 5， 1， 4， 3
    • B、1， 2， 3， 4， 5
    • C、5， 2， 1， 3， 4
    • D、2， 1， 5， 4， 3

    正确答案:A

  • 第8题：

    Examine the description of the MARKS table: STD_ID NUMBER(4) STUDENT_NAME VARCHAR2(30) SUBJ1 NUMBER(3) SUBJ2 NUMBER(3) SUBJ3 NUMBER(3) SUBJ1, SUBJ2, and SUBJ3 indicate the marks (grades) obtained by a student in the three subjects. Which two statements are valid? （）

    • A、SELECT SUM(subj1, subj2, subj3) FROM marks;
    • B、SELECT SUM(subj1 + subj2 + subj3) FROM marks;
    • C、SELECT SUM(subj1), SUM(subj2), SUM(subj3) FROM marks;
    • D、SELECT MAX(subj1, subj2, subj3) FROM marks;
    • E、SELECT MINIMUM(subj1) FROM marks;
    • F、SELECT COUNT(std_id) FROM marks WHERE subj1 >= AVG(subj1);

    正确答案:B,C

  • 第9题：

    Which SQL statement accepts user input for the columns to be displayed, the table name, and the WHERE condition?（）

    • A、SELECT &1, "&2" FROM &3 WHERE last_name = '&4';
    • B、SELECT &1, '&2' FROM &3 WHERE '&last_name = '&4'';
    • C、SELECT &1, &2 FROM &3 WHERE last_name = '&4';
    • D、SELECT &1, '&2' FROM EMP WHERE last_name = '&4';

    正确答案:C

  • 第10题：

    单选题
    Note the following statements that use flashback technology: 1. FLASHBACK TABLE TO SCN ; 2. SELECT * FROM AS OF SCN 123456; 3. FLASHBACK TABLE TO BEFORE DROP; 4. FLASHBACK DATABASE TO TIMESTAMP ; 5. SELECT * FROM VERSIONS AS OF SCN 123456 AND 123999; Which of these statements will be dependent on the availability of relevant undo data in the undo segment?（）
    A

    1, 2, and 5

    B

    1, 3, and 4

    C

    2, 3, 4, and 5

    D

    1, 2, 3, 4, and 5


    正确答案： B
    解析： 暂无解析

  • 第11题：

    单选题
    ote the following structures in your database server： 1：Extents 2：OS Blocks 3：Tablespace  4：Segments  5：Oracle Data Block  Which option has the correct arrangement of these structures from the smallest to the largest（）
    A

    2， 5， 1， 4， 3

    B

    1， 2， 3， 4， 5

    C

    5， 2， 1， 3， 4

    D

    2， 1， 5， 4， 3


    正确答案： A
    解析： Oracle存储模型，逻辑结构在左，物理结构在右。  逻辑结构由大到小database-->tablespace-->segment-->extent-->oracle data block 
    1、数据库是由多个表空间组成。  
    2、每个表空间只属于一个数据库，包含一个或多个数据文件，每个数据文件只属于一个表空间， 
    3、每个段包括一个或多个extents区  
    4、extent（区），由相邻的数据块的组成。 
    5、块BLOCK:是数据库中最小的I/O单元,db_block_size

  • 第12题：

    单选题
    Given table T1 has column I1 containing the following data: I1 1 2 3 4 If the following sequence of SQL statements is applied within a single unit of work: UPDATE t1 SET i1 = 3 WHERE i1 = 2; S AVEPOINT s1 ON ROLLBACK RETAIN CURSORS; UPDATE t1 SET i1 = 5 WHERE i1 = 3; SAVEPOINT s2 ON ROLLBACK RETAIN CURSORS;INSERT INTO t1 (i1) VALUES (6); ROLLBACK TO SAVEPOINT s1; UPDATE t1 SET i1 = 2 WHERE i1 = 4; COMMIT; What is the expected sequence of values returned from?（） SELECT i1 FROM t1 ORDER BY i1
    A

    1, 2, 3, 3

    B

    1, 2, 2, 4

    C

    1, 2, 3, 3, 6

    D

    1, 2, 2, 5, 6


    正确答案： D
    解析： 暂无解析

  • 第13题：

    An instruction is made up of operations that (1) the function to be performed and operands that represent the data to be operated on. For example, if an instruction is to perform. the operation of (2) two numbers，it must know (3) the two numbers are. The processor's job is to.(4) instructions and operands from memory and to perform. each operation. Having done that, it signals memory to send it (5) instruction.

    A．skip

    B．smile

    C．smoke

    D．specify


    正确答案：D

  • 第14题：

    在问题1定义的视图D_S上，下面哪个查询或更新是允许执行的，为什么?

    (1)Update D_S set D-3 where D=4；

    (2)Delete from D_Swhere C＞4；

    (3)Select D，Averages from D_S

    where C＞(Select C from D_S where D=:dept)；

    (4)Select D,C From D_S

    where Totals＞10000；

    (5)Select*from D_S；


    正确答案：此问考查的是对视图定义的掌握。 (1)和(2)都不能更新因为使用分组合聚集函数定义的视图是不可更新的。(3)不一定视子查询的返回值而定(4)和(5)允许查询。
    此问考查的是对视图定义的掌握。 (1)和(2)都不能更新，因为使用分组合聚集函数定义的视图是不可更新的。(3)不一定，视子查询的返回值而定，(4)和(5)允许查询。 解析：此问考查的是视图更新必须遵循的原则。因此，需要将SQL语句与定义该视图的 SQL语句结合起来考虑。由于SQL视图更新必须遵循以下规则：
    ▲从多个基本表通过连接操作导出的视图不允许更新。
    ▲对使用了分组、集函数操作的视图则不允许进行更新操作。
    ▲如果视图是从单个基本表通过投影、选取操作导出的则允许进行更新操作，且语法同基本表。
    (1)由于D_S视图中包含分组操作，也即将D_S视图合并到Update D_S set D=3 where D=4，结果为：Update 职工 set 部门号=3 where 部门号=4 GROUP BY 部门号，在 where 中包括 GROUP 分组操作，因此不能执行。
    (2)同理，将D_S视图合并到Delete from D_S where C＞4中，结果为：Delete from职工where COUNT(职工号)＞4 GROUP BY部门号，因此不能执行。
    (3)对于Select D，Averages from D_S where C＞(Select C from D_S where D=：dept)，要根据视图的返回值的情况。因此不一定能执行。
    (4)对于语句Select D，C From D_S where Totals＞10000可以执行。
    (5)对于语句Select*from D_S显然是能执行的。

  • 第15题：

    WhichitemisthecorrectmatchingrelationshipsassociatedwithIKEPhase?()

    A.IKEPhase1-P4S1andP4S4，IKEPhase2-P4S2，P4S3andP4S5

    B.IKEPhase1-P4S2andP4S4，IKEPhase2-P4S1，P4S3andP4S5

    C.IKEPhase1-P4S2andP4S3，IKEPhase2-P4S1，P4S4andP4S5

    D.IKEPhase1-P4S1andP4S2，IKEPhase2-P4S3，P4S4andP4S5


    参考答案：A

  • 第16题：


    A.π1，2，7（σ2=‘信息’，∧3=5∧4=6∧7’北京’（R×S））
    B.π1，2，7（σ3==5∧4=6（σ2=‘信息’（R）×σ5=‘北京’（S）））
    C.π1，2，7（σ3==5∧4=6∧2=‘’（R×σ7=’’（S）））
    D.π1，2，7（σ3==5∧4=6∧7=‘北京’（σ2=‘信息’（R）×（S）））

    答案：B
    解析：
    B的最长查询语句最短，因此可以并行执行，提高效率。

  • 第17题：

    给定关系模式R(A，B，C，D）、S(C，D，E），与π1,3,5(σ2=‘软件工程’(RS))等价的SQL语句如下：SELECT（ ）FROM S WHERE（ ）；下列查询B=“信息”且E=“北京”的A、B、E的关系代数表达式中，查询效率最高的是（请作答此空）。

    A. π1，2，7(σ2=‘信息’，∧3=5∧4=6∧7’北京’(R×S))
    B. π1，2，7(σ3=5∧4=6(σ2=‘信息’(R)×σ5=‘北京’(S)))
    C. π1，2，7(σ3=5∧4=6∧2=‘’(R×σ7=’’(S)))
    D. π1，2，7(σ3=5∧4=6∧7=‘北京’(σ2=‘信息’(R)×(S)))

    答案：B
    解析：
    B的最长查询语句最短，因此可以并行执行，提高效率。

  • 第18题：

    Note the following structures in your database server： 1.Extents 2.OS Blocks 3.Tablespace 4.Segments 5.Oracle Data Block Which option has the correct arrangement of these structures from the smallest to the largest（）

    • A、2，5，1，4，3
    • B、1，2，3，4，5
    • C、5，2，1，3，4
    • D、2，1，5，4，3

    正确答案:A

  • 第19题：

    Given table T1 has column I1 containing the following data: I1 1 2 3 4 If the following sequence of SQL statements is applied within a single unit of work: UPDATE t1 SET i1 = 3 WHERE i1 = 2; S AVEPOINT s1 ON ROLLBACK RETAIN CURSORS; UPDATE t1 SET i1 = 5 WHERE i1 = 3; SAVEPOINT s2 ON ROLLBACK RETAIN CURSORS;INSERT INTO t1 (i1) VALUES (6); ROLLBACK TO SAVEPOINT s1; UPDATE t1 SET i1 = 2 WHERE i1 = 4; COMMIT; What is the expected sequence of values returned from?（） SELECT i1 FROM t1 ORDER BY i1

    • A、1, 2, 3, 3
    • B、1, 2, 2, 4
    • C、1, 2, 3, 3, 6
    • D、1, 2, 2, 5, 6

    正确答案:A

  • 第20题：

    Given the following steps, which would be the correct order to create a backup of an Oracle database in NOARCHIVELOG mode?（） 1.shutdown immediate from RMAN 2.Log into RMAN 3.startup mount from RMAN 4.backup database 5.alter database open 6.backup database plus archivelog delete input

    • A、2，3，1，4，5
    • B、2，1，3，6，5
    • C、1，3，5，4
    • D、2，1，3，5，6
    • E、2，1，3，4，5

    正确答案:E

  • 第21题：

    You have a server that runs Windows Server 2008 Enterprise Edition. The server has the FailoverClustering feature installed. The server has three nodes named NODE1， NODE2， and NODE3. The Microsoft Distributed Transaction Coordinator （MSDTC） resource is installed on the cluster. The cluster hasa dedicated cluster group named Group1 that includes the MSDTC resource. You discover that Group1 isunable to failover to NODE3 from NODE1 or NODE2. The failover from NODE1 to NODE2 functionswithout errors. You need to configure Group1 to support the failover between all cluster nodes. What should you do？（）

    • A、Remove the MSDTC resource from Group1
    • B、Select NODE3 as a preferred owner for Group1
    • C、Remove NODE3 as a possible owner from all cluster resources in Group1
    • D、Onfigure NODE3 as a possible owner for all cluster resources in Group1

    正确答案:D

  • 第22题：

    单选题
    Given table T1 has column I1 containing the following data: I1 1 2 3 4 If the following sequence of SQL statements is applied within a single unit of work: UPDATE t1 SET i1 = 3 WHERE i1 = 2; S AVEPOINT s1 ON ROLLBACK RETAIN CURSORS; UPDATE t1 SET i1 = 5 WHERE i1 = 3; SAVEPOINT s2 ON ROLLBACK RETAIN CURSORS;INSERT INTO t1 (i1) VALUES (6); ROLLBACK TO SAVEPOINT s1; UPDATE t1 SET i1 = 2 WHERE i1 = 4; COMMIT; What is the expected sequence of values returned from?（） SELECT i1 FROM t1 ORDER BY i1
    A

    1, 2, 3, 3

    B

    1, 2, 2, 4

    C

    1, 2, 3, 3, 6

    D

    1, 2, 2, 5, 6


    正确答案： A
    解析： 暂无解析

  • 第23题：

    多选题
    A certain highway has Exits l, 2, 3, and 4 in that order. Which of the following statements individually provide (s) sufficient additional information to determine the distance from Exit 2 to Exit 3? (Select all such statements.)
    A

    The distance from Exit l to Exit 3 is 7 miles, and the distance from Exit 3 to Exit 4 is 4 miles.

    B

    The total distance from Exit 1 to Exit 4 is 23 miles, the distance from Exit 1 to Exit 2 is 3 miles, and the distance from Exit 3 to Exit 4 is 9 miles.

    C

    The total distance from Exit l to Exit 4 is 23 miles, and the distance from Exit 2 to Exit 4 is 20 miles.


    正确答案： B,C
    解析：
    解答这道题需要知道全部4个出口间的距离，因此，分析可知，选项A、C均不符合题意，只有B项能够计算出二号出口和三号出口间的距离，因此，选择B项。

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