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회계 추정의 변경은 [List A] 기간의 상황 변화와 관련이 있으므로 [List B] _ List A List B :
A. 옵션 D
B. 옵션 C
C. 옵션 A
D. 옵션 B
Answer: D
Explanation:
Changes in accounting estimates arise as new events occur, as more experience is obtained, or as additional evidence is acquired. A change should be reported in the period in which it occurs, as well as prospectively if future periods are effected. Retroactive reporting is impracticable because of it would result in continual adjustments of prior years' financial statements.
NEW QUESTION: 2
You administer a Microsoft SQL Server database. The database has a table named Customers owned by UserA and another table named Orders owned by UserB. You also have a stored procedure named GetCustomerOrderInfo owned by UserB. GetCustomerOrderInfo selects data from both tables.
You create a new user named UserC.
You need to ensure that UserC can call the GetCustomerOrderInfo stored procedure. You also need to assign only the minimum required permissions to UserC.
Which two permission or permissions should you assign to UserC? Each correct answer presents part of the solution.
A. The Take Ownership permission on Customers
B. The Select permission on Customers
C. The Take Ownership permission on Orders
D. The Control permission on GetCustomerOrderInfo
E. The Execute permission on GetCustomerOrderInfo
F. The Select permission on Orders
Answer: B,E
Explanation:
Explanation
Execute permission on the Stored procedure is the minimal permission that is required. Select permission is not necessary.
References:
http://msdn.microsoft.com/en-us/library/ms188676.aspx
http://stackoverflow.com/questions/2212044/sql-server-how-to-permission-schemas
http://sqlservercentral.com/blogs/steve_jones/2012/03/14/ownership-chains-in-sql-server
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B. https://activation.sls.microsoft.com
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D. https://ols.officeapps.live.com/olsc
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