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NEW QUESTION: 1
이 오류로 12 월 31 일에 보고 된 이익 잉여금이 발생합니다. 4 년차 :
A. 미화 18,000 달러.
B. 미화 32,000 달러로 과대 평가되었습니다.
C. 미화 65,000 달러로 과장되어 있다.
D. 미화 25,000 달러로 과대 평가됨.
Answer: B
Explanation:
The Year 3 inventory error reversed in Year 4excluding tax considerations) and therefore had no effect on reported retained earnings at December 31. Year 4, The US $15,000 inventory error at year-end Year 4 and the failure to accrue US $10,000 of expenses for Year 4 both overstated retained earnings as well as 4 year profit The omission of US $7,000 of depreciation overstated Year 3 net income and Year 3 and Year .1 retained earnings. Hence, the net effect of the errors on December 31, Year 4, retained earnings was a US $32,000$0 + $15,000 + $7,000 + $10,000) overstatement.

NEW QUESTION: 2
Ein Benutzer meldet, dass ein Desktop-Laserdrucker Seiten erzeugt, die bei der Handhabung verwischen. Ein Techniker hat den Toner ausgetauscht, aber das Problem besteht weiterhin. Welche der folgenden Komponenten sollte der Techniker auf NEXT prüfen?
A. Tintenpatrone
B. Spooler
C. Trommel
D. Fixiereinheit
Answer: D

NEW QUESTION: 3
Given the code fragment:

What is the result of the employees table has no records before the code executed?
A. 1 Sam
B. 4 Jack
C. 3 John
4 Jack
D. 1 Sam
3 John
4 Jack
Answer: C
Explanation:
Explanation/Reference:
Explanation:
AutoCommit is set to false. The two following statements will be within the same transaction.
stmt.executeUpdate("insert into employees values(1,'Sam')");
stmt.executeUpdate("insert into employees values(2,'Jane')");
These two statements are rolled-back through (the savepoint is ignored! the savepoint must be specified
(e.g.
conn.rollback(save1); ) in the rollback if you want to rollback to the savepoint):
conn.rollback() ;
The next two insert statements are executed fine. Their result will be in the output.