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NEW QUESTION: 1
Given two entities with many-to-many bidirectional association between them: What set of annotations correctly defines the association?
A. @manyToMany ()targetEntity = project.class) on the projects field,
@manyToMany (mappedBy = "projects") on the emps field
B. @manyToMany (mappedBy = emps) on the projects field,
@manyToMany on the emps field
C. @manyToMany (targetEntity = Project.class) on the projects field,
@manyToMany on the emps field
D. @manyToMany on the projects field,
@manyToMany (mappedBy= "projects") on the emps field
Answer: C
NEW QUESTION: 2
회사는 정기 트래픽 중에 최소 4 개의 Amazon EC2 인스턴스가 필요하고 최대 로드시 최대 12 개의 EC2 인스턴스를 확장해야 하는 애플리케이션을 사용합니다. 응용 프로그램은 비즈니스에 중요하며 가용성이 높아야 합니다. 어떤 솔루션이 이러한 요구 사항을 충족합니까?
A. Auto Scaling 그룹에 EC2 인스턴스 배포 가용 영역 A에서 2, 가용 영역 B에서 2를 사용하여 최소값을 4로, 최대 값을 M으로 설정하십시오.
B. Auto Scaling 그룹에 EC2 인스턴스 배포 가용 영역 A에서 4, 가용 영역 B에서 4를 사용하여 최소값을 8로, 최대 12로 설정하십시오.
C. Auto Scaling 그룹에 EC2 인스턴스 배포 가용 영역 A에서 4 개와 함께 최소 4, 최대 12를 설정합니다.
D. Auto Scaling 그룹에 EC2 인스턴스 배포 가용 영역 A에서 8을 모두 사용하여 최소 8, 최대 12를 설정합니다.
Answer: C
NEW QUESTION: 3
To effect a business combination initiated on July 1, Year 1, Company P acquired all the outstanding ordinary shares of Company S for cash equal to the carrying amount of Company's net assets. The carrying amounts of Company S's assets and liabilities approximated their fair values, except that the carrying amount of its building was more than fair value. In preparing Company P's December 31, Year 1, consolidated income statement, what is the effect of recording the assets acquired and liabilities assumed at fair value and should goodwill amortization be recognized?
A. Option D
B. Option A
C. Option C
D. Option B
Answer: C
Explanation:
A business combination is accounted for as an acquisition regardless of the form of consideration given. Thus, assets acquired and liabilities assumed should be recorded at their fair values. The differences between fair values and carrying amounts will affect profit or loss when related expenses are incurred. The effect of recording the building at fair value in the consolidated balance sheet instead of its higher carrying amount on Company S's books will be to decrease future depreciation_ If the building is to be used, fair value is its current replacement cost for similar capacity unless expected use indicates a lower value to the acquirer. If the building is to be sold, it should be reported at fair value minus cost to sell. The excess of the sum of the consideration transferred, any noncontrolling interest, and any previously held equity interest over the acquisition-date fair value of the net assets acquired will be recognized as goodwill. This amount will be tested for impairment but not amortized.