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NEW QUESTION: 1
実装計画プロセス中に、会社はレガシーシステムからさまざまな機能データを移行することを決定します。これらには、会計データ、販売データ、購入データが含まれます。
一部の機能データ要素は、他のテーブルに保存されているデータを参照します。
データ型とデータ要素が正しい順序でインポートされるようにする必要があります。
データの移行はどの順序で実行する必要がありますか？回答するには、回答領域で適切な構成を選択します。
注：それぞれの正しい選択には1ポイントの価値があります。
Answer:
Explanation:
NEW QUESTION: 2
An IS auditor is reviewing an enterprise database platform. The review involves statistical methods. Benford analysis, and duplicate checks. Which of the following computer-assisted audit technique (CAAT) tools would be MOST useful for this review''
A. Generalized audit software (GAS)
B. Integrated test facility (ITF)
C. Continuous and intermittent simulation (CIS)
D. Audit hooks
Answer: A
NEW QUESTION: 3
Which of the following statements regarding the required distribution of income by a regulated investment
company are true?
A. Both short-term and long-term capital gains earned by the company can be distributed only once a
year.
B. If an investor in the investment company has elected to reinvest his dividend and capital income in the
company rather than receiving a check, then the investor is not required to pay taxes on the reinvested
funds.
C. Under current tax laws, qualifying dividends distributed to the company's investors are taxable to those
investors at a preferential rate-i.e., either 0% or 15%, depending on the investor's marginal tax rate.
D. Both A and B are true statements.
Answer: C
Explanation:
The statement regarding the required distribution of income by a regulated investment
company that is true is that under current tax laws, qualifying dividends distributed to the company's
investors are taxable to those investors at a preferential rate-i.e., either 0% or 15%, depending on the
investor's marginal tax rate. This preferential treatment is due to expire on Dec. 31, 2010 unless it is
extended. Only long-term capital gains earned by the company can only be distributed once a year.
Short-term capital gains are generally distributed along with dividends-usually once a quarter. Even if an
investor elects to reinvest dividend and capital gain income rather than receiving a check, the investor
must still pay taxes on the income he would have received had he not made the election.