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NEW QUESTION: 1
Business processing board cannot play the role of the control board, by configuring multiple service board, you can achieve business backup service board.
A. TRUE
B. FALSE
Answer: A

NEW QUESTION: 2
You have an Azure SQL database named DB1. The automatic tuning options for DB1 are configured as shown in the following exhibit.

For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

Explanation:
Box 1: Yes
We see: Tuning option: Create index ON
CREATE INDEX - Identifies indexes that may improve performance of your workload, creates indexes, and automatically verifies that performance of queries has improved.
Box 2: No
Box 3: Yes
FORCE LAST GOOD PLAN (automatic plan correction) - Identifies Azure SQL queries using an execution plan that is slower than the previous good plan, and queries using the last known good plan instead of the regressed plan.

NEW QUESTION: 3
会社概要でどのような情報が更新される可能性がありますか？
A. 言語、ロケール、タイムゾーン
B. 予測
C. 上記のすべて
D. 主要な連絡先と住所の情報
E. 会計年度
Answer: A,D,E

NEW QUESTION: 4
Which of the following sales should be reported as a capital gain?
A. Government bonds sold by an individual investor.
B. Sale of equipment.
C. Sale of inventory.
D. Real property subdivided and sold by a dealer.
Answer: A
Explanation:
Explanation
Choice "d" is correct. Government bonds held by an individual investor are considered capital assets in the hands of the investor. When these types of security investments are sold, the resulting gain or loss is reported as capital.
Choice "a" is incorrect. In this case, we must assume that the BEST answer is option "d" (as that option would ALWAYS result in capital gain or loss treatment) and that the examiners are assuming that the equipment is depreciable equipment that has been used in a business for over one year. [If the equipment had been considered a personal asset by the examiners and had sold for a gain, it would also be a capital asset that sold for a capital gain, and there would be two correct answers.
Remember that the correct answer is the option that best answers the question.] Depreciable equipment used in a business and held for over one year falls under the category of Section 1245 property. When Section 1245 assets are sold at a gain, all the accumulated depreciation on the asset is recaptured as ordinary income (the same category as the depreciation expense was deducted against), and any remaining gain (typically, in practice, this is not the case, though, as the asset would have had to sell for an amount greater than its purchase price) is capital gain under Code Section
1231. [Note that Section 1245 applies only to gains. If the asset had sold for a loss, the loss would have been ordinary under Section 1231.] Choice "b" is incorrect. Real property sold by a dealer is considered inventory and results in ordinary income or ordinary losses upon sale. Inventory is not a capital asset and is not afforded the capital gain benefits.
Choice "c" is incorrect. Inventory is not a capital asset and is not afforded the capital gain benefits.
The sale of inventory results in ordinary income or loss (e.g., gross profit on sales) being reported on the tax return, as inventory is an asset held for sale in the ordinary course of business.