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NEW QUESTION: 1
You are working in an online transaction processing (OLTP) environment. You use the FLASHBACK TABLE command to flash back the CUSTOMERS table. Before executing the FLASHBACK TABLE command, the system change number (SCN) was 663571. After flashing back the CUSTOMERS table, you realize that the table is not in the correct state. Now, you need to reverse the effects of the FLASHBACK TABLE command.
Which is the fastest and the most efficient option to reverse the effects of the FLASHBACK TABLE command?
A. Execute the FLASHBACK DATABASE statement to retrieve the CUSTOMERS table as it was at SCN
663571
B. Execute another FLASHBACK TABLE statement to retrieve the CUSTOMERS table as it was at SCN
663571
C. Restore the backup control file and open the database with RESETLOGS option.
D. Perform point-in-time recovery because flashback cannot be performed again on this table
Answer: B
NEW QUESTION: 2
「APAC営業担当者」ロールを持つユーザーであるJP Dela Cruzには、「米国営業担当者ロール」が割り当てられています。どの計算ルールが再計算されますか？
A. 変更は行われません
B. 営業チームの共有ルールが再計算されます。
C. 所有権ベースのルールが再計算されます
D. 基準ベースの共有ルールが再計算されます
Answer: C
NEW QUESTION: 3
LM has made the following share purchases during the year:
* Purchased 55% of the equity share capital of OP.
* Purchased 45% of the equity share capital of QR. LM have the power to appoint the majority of board members on the QR board.
* Purchased 30% of the equity share capital of ST. LM is represented by one director on the main board of ST which has five members in total. The other 70% of ST's equity share capital is owned by a single company, UV.
The Managing Director has told you that OP has performed well, but both QR and ST have not performed as expected. He is therefore pleased that OP will be included as a subsidiary and that QR and ST will only be included as investments in the group financial statements.
In accordance with the ethical principle of professional competence and due care how should the investments in OP, QR and ST be treated in the group financial statements?
A. OP and QR should be equity accounted and ST should be valued at cost.
B. OP and QR should be consolidated and ST should be equity accounted.
C. OP should be consolidated, QR should be equity accounted and ST should be valued at cost.
D. OP should be consolidated and QR and ST should be equity accounted.
Answer: B
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