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- Name: Oracle HCM Business Process Foundations Associate Rel 1
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- Vendor: Oracle
- Total Question: 630
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NEW QUESTION: 1
Company P paid US $600,000 for all of the outstand ordinary stock of Company S in a business combination initiated and completed initiated and completed in the current year.
At that time, Company S had the following condensed balance sheet.
The fair value of the plant and equipment was US $120,000 more than its carrying amount. The fair values and carrying amounts were equal for all other assets and liabilities. What amount of goodwill, related to Company S's acquisition, should Company P report in its consolidated balance sheet?
A. US $40,000
B. US $120,000
C. US $160,000
D. US $80,000
Answer: A
Explanation:
Under the acquisition methods, assets acquired and liabilities assumed should be recorded at their acquisition-date fair values. Any excess of the sum of the considerations transferred, any noncontrolling interest, and any previously held equity interest over the fair value of the net assets acquired is recorded as goodwill. After adjusting the net plant and equipment, and given that other items are stated at fair value, the fair value of the net assets acquired is US $560,000 [$80,000 current assets +$760,000 + $120,000) plant and equipment- $400,000 liabilities]. Hence, goodwill is US $40,000$600,000 consideration
$560,000).
NEW QUESTION: 2
CORRECT TEXT
Answer:
Explanation:
CREATE VIEW Sales.uv_CustomerFullName
WITH SCHEMABINDING
AS
SELECT FirstName, LastName
FROM Sales.Customers
Explanation:
Reference: http://msdn.microsoft.com/en-us/library/ms187956.aspx
NEW QUESTION: 3
회사는 이미징 위성 그룹을 운영합니다. 위성은 데이터를 처리하여 분당 약 5GB의 이미지를 생성하는 회사의 지상국 중 하나로 데이터를 스트리밍합니다. 이 데이터는 2 PB의 데이터가 이미 저장되어있는 네트워크 연결 스토리지에 추가됩니다.
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이 회사는 이미지 스토리지 및 배포 시스템을 AWS로 마이그레이션하여 비용을 절감하고 서비스를 제공 할 수있는 고객 수를 늘리려 고합니다.
이러한 요구 사항을 충족시킬 AWS 아키텍처 및 마이그레이션 전략은 무엇입니까?
A. 여러 AWS Snowball 어플라이언스를 사용하여 기존 이미지를 Amazon S3로 마이그레이션하십시오. 만들기
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D. 여러 Snowball 어플라이언스를 사용하여 기존 이미지를 Amazon EFS 파일 시스템으로 마이그레이션합니다.
Ground Station에서 AWS로 1Gb Direct Connect 연결을 생성하고 Direct Connect 연결을 통해 EFS 파일 시스템을 마운트하여 새 데이터를 업로드하십시오. 데이터 배포 웹 사이트를 EC2 인스턴스로 마이그레이션하십시오. EC2에서 EFS 파일 시스템을 원본으로 마운트하는 웹 서버를 사용하여이 웹 사이트가 서명 된 URL을 생성하여 CloudFront를 통해 데이터를 제공하도록 합니다.
Answer: B
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