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NEW QUESTION: 1
Answer:
Explanation:
Explanation
Sparse columns are ordinary columns that have an optimized storage for null values. Sparse columns reduce the space requirements for null values at the cost of more overhead to retrieve nonnull values. Consider using sparse columns when the space saved is at least 20 percent to 40 percent.
NEW QUESTION: 2
What is the first character for file or directory names if they should not be displayed by commands such as ls unless specifically requested?
A. _ (underscore)
B. \ (backslash)
C. - (minus)
D. . (dot)
Answer: D
NEW QUESTION: 3
Whenever an entity must use net realizable value rather than cost to value an inventory
item, the inventory account is reduced and the account "expense due to decline of inventory to net realizable value" is increased. The balance of this account is reflected as a separate item on the:
A. Income statement as an operating expense.
B. Income statement as a deduction from gross profit on sales.
C. Balance sheet as a deduction from inventory.
D. Income statement as an extraordinary loss.
Answer: B
Explanation:
If a separate expense account is not used, the ending inventory will be reduced directly and the result will be an increase in cost of goods sold. No separate disclosure of the inventory write down will appear in the income statement. The effect is to hide the loss in cost of goods sold. If the separate expense account is used, it appears on the income statement as a deduction from gross profit sales - cost of goods sold). One advantage is that cost of goods sold is not misstated. At the end of the accounting period, an entity has the partially completed financial statements shown as follows.