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NEW QUESTION: 1
HOTSPOT
Answer:
Explanation:
NEW QUESTION: 2
An assembly plant accumulates its variable and fixed manufacturing overhead costs in a
single cost pool, which is then applied to work in process using a single application base.
The assembly plant management wants to estimate the magnitude of the total manufacturing overhead costs for different volume levels of the application activity base using a flexible budget formula. If there is an increase in the application activity base that is within the relevant range of activity for the assembly plant, which one of the following relationships regarding variable and is true?
A. The variable cost per unit and the total fixed costs remain constant.
B. The variable cost per unit increases and the total fixed costs remain constant.
C. The variable cost per unit is constant, and the total fixed costs decrease.
D. The variable cost per unit is constant, and the total fixed costs increase.
Answer: A
Explanation:
Total variable cost changes when changes in the activity occur within the relevant range. The cost per unit for a variable cost is constant for all activity levels within the relevant range. Thus, if the activity volume increases within the relevant range, total variable costs will increase. A fixed cost does not change when volume changes occur in the activity level within the relevant range. If the activity volume increases within the relevant range, total fixed costs will remain unchanged.
NEW QUESTION: 3
Hinweis: Diese Frage ist Teil einer Reihe von Fragen, die dasselbe Szenario darstellen. Jede Frage in der Reihe enthält eine eindeutige Lösung, mit der die angegebenen Ziele erreicht werden können. Einige Fragensätze haben möglicherweise mehr als eine richtige Lösung, während andere möglicherweise keine richtige Lösung haben.
Nachdem Sie eine Frage in diesem Abschnitt beantwortet haben. Sie werden NICHT in der Lage sein, dorthin zurückzukehren. Infolgedessen werden diese Fragen nicht im Überprüfungsbildschirm angezeigt.
Sie erstellen eine Tabelle mit dem Namen Products, indem Sie die folgende Transact-SQL-Anweisung ausführen:
Sie haben die folgende gespeicherte Prozedur:
Sie müssen die gespeicherte Prozedur ändern, um die folgenden neuen Anforderungen zu erfüllen:
- Produktdatensätze als einzelne Arbeitseinheit einfügen.
- Geben Sie die Fehlernummer 51000 zurück, wenn ein Produkt nicht in die Datenbank eingefügt werden kann.
- Wenn ein Vorgang zum Einfügen eines Produktdatensatzes fehlschlägt, dürfen die Produktinformationen nicht dauerhaft in die Datenbank geschrieben werden.
Lösung: Sie führen die folgende Transact-SQL-Anweisung aus:
Entspricht die Lösung dem Ziel?
A. Nein
B. Ja
Answer: B
Explanation:
Explanation
If the INSERT INTO statement raises an error, the statement will be caught and an error 51000 will be thrown.
In this case no records will have been inserted.
Note:
You can implement error handling for the INSERT statement by specifying the statement in a TRY...CATCH construct.
If an INSERT statement violates a constraint or rule, or if it has a value incompatible with the data type of the column, the statement fails and an error message is returned.
References: https://msdn.microsoft.com/en-us/library/ms174335.aspx
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