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Some new knowledge will be added into the annual real exam.
NEW QUESTION: 1
Given below are the SQL statements executed in a user session:
CREATE TABLE product
(pcode NUMBER(2),
pnameVARCHAR2(10));
INSERT INTO product VALUES(1, 'pen');
INSERT INTO product VALUES (2,'penci');
SAVEPOINT a;
UPDATE product SET pcode = 10 WHERE pcode = 1;
SAVEPOINT b;
DELETE FROM product WHERE pcode = 2;
COMMIT;
DELETE FROM product WHERE pcode=10; ROLLBACK TO SAVEPOINT a;
Which statement describes the consequences?
A. No SQL statement would be rolled back.
B. Both the DELETE statements and the UPDATE statement would be rolled back.
C. Only the second DELETE statement would be rolled back.
D. Both the DELETE statements would be rolled back.
Answer: A
NEW QUESTION: 2
顧客は、メタデータREST APIを介して、できるだけ多くのOracle Field Service Cloud（OFSC）構成要素を管理することを計画しています。
メタデータAPIを介して取得および作成/変更できるオブジェクトはどれですか？
A. プロパティ
B. キャパシティカテゴリ
C. 組織
D. アプリケーション
E. キャパシティエリア
Answer: B,D,E
NEW QUESTION: 3
Which of the following procedures would an auditor most likely perform to obtain assurance that
slowmoving and obsolete items included in inventories are properly identified?
A. Testing shipping and receiving cutoff procedures.
B. Confirming inventories at locations outside the entity's premises.
C. Tracing inventory observation test counts to perpetual listings.
D. Examining an analysis of inventory turnover.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Examining an analysis of inventory turnover helps identify slow-moving, excess,
defective, and obsolete items included in inventories. In order for inventory to be properly valued, these
items may need to be written down.
Choice "A" is incorrect. Testing shipping and receiving cutoff provides evidence regarding completeness of
inventory and rights and obligations related to inventory, but it does not provide evidence regarding the
identification and valuation of slow-moving and obsolete items.
Choice "B" is incorrect. Confirming inventories at locations outside the entity's premises provides evidence
regarding existence and completeness of inventory, but it does not provide evidence regarding the
identification and valuation of slow-moving and obsolete items.
Choice "D" is incorrect. Tracing inventory observation test counts to perpetual listings provides evidence
regarding the completeness of inventory, but it does not provide evidence regarding the identification and
valuation of slow-moving and obsolete items.
NEW QUESTION: 4
Case Study Title (Case Study):
A. Option B
B. Option A
C. Option D
D. Option C
Answer: C
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Aalk - 2014-05-05 16:45:18
Plato - 2014-05-05 16:45:51
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