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NEW QUESTION: 1
You use Microsoft Visual Studio 2010 and Microsoft .NET Framework 4 to develop an application that uses
the Entity Framework.
The application has the entity model shown in the following diagram.
The application must create a projection of the unique set of names and year-to-date sales for territories
where at least one sales person had sales last year of more than $100,000.
The projection must consist of properties named Sales and Name. You need to write a query that will
generate the required projection.
Which code segment should you use?
A. (from person in model.SalesPersons where (person.SalesLastYear > 100000) select new {
Name = person.SalesTerritory.Name,
Sales = person.SalesTerritory.SalesYTD
}
);
B. model.SalesTerritories.Where( t=> t.SalesPersons.Any( p => p.SalesLastYear > 100000)) .Select( t=> new { t.Name, Sales = t.SalesYTD});
C. model.SalesTerritories.Where( t => t.SalesPersons.Any( p => p.SalesLastYear > 100000)) .Select( t=> new { t.Name, t.SalesYTD})
.Distinct();
D. (from person in model.SalesPersons where (person.SalesLastYear > 100000) select new {
Name = person.SalesTerritory.Name,
Sales = person.SalesTerritory.SalesYTD
}
).Distinct();
Answer: D
NEW QUESTION: 2
매칭 원칙을 준수하기 위해 일반적으로 제품 제조에 참여하는 직원의 노동 비용은 다음과 같은 기간에 손익 계산서에 청구되어야 합니다.
A. 제품이 판매되었습니다.
B. 제품이 완성되었습니다.
C. 작업이 수행되었습니다.
D. 직원에게 지급됩니다.
Answer: A
Explanation:
Recognition of expenses occurs concurrently with recognition of increases in liabilities or decreases in assets. Expenses are recognized if the costs are directly associated with the earning of particular income items. This process is often called matching is simultaneous or combined recognition of the revenues and that result directly and jointly from the same transactions or other events. This direct relationship is exemplified by the sale of a product. This transaction results in revenue sales revenue) for receipt of cash or a receivable, the recognition of an expense cost of sales) for the sacrifice of the product to a customer, and a decrease in inventory. The direct labor cost of manufacturing the product is absorbed by the finished goods inventory and is not recognized until sale.
NEW QUESTION: 3
A. Option D
B. Option B
C. Option C
D. Option A
Answer: A