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NEW QUESTION: 1
Your company has employees in different regions around the world.
You need to create a database table that stores the following employee attendance information:
-Employee ID
-date and time employee checked in to work
-date and time employee checked out of work
Date and time information must be time zone aware and must not store fractional seconds.
Solution: You run the following Transact-SOL statement:

Does the solution meet the goal?
A. No
B. Yes
Answer: A

NEW QUESTION: 2
Spencer has hypercholesterolemia and is treated with medication.

A. 272.3
B. 272.1
C. 272.8
D. 272.0
Answer: D

NEW QUESTION: 3

A. Option E
B. Option D
C. Option A
D. Option C
E. Option B
Answer: A

NEW QUESTION: 4
현금과 교환하여 상환을 통한 채권의 양도는 다음과 같아야 합니다.
A. 양도 계약의 조항에 따라 판매 또는 차입 거래로 기록됩니다.
B. 채권 판매로 기록됩니다. D 차입 거래로 기록됩니다.
C. 모든 채권이 수금 될 때까지 기록되지 않습니다.
Answer: A
Explanation:
An entity derecognizes a financial asset or a part thereof) when it loses control of the contractual rights the asset represents. Control is lost when the entity realizes the rights to the benefits of the contract, the rights expire, or the entity surrenders the rights.
Moreover whether loss of control has occurred depends on the positions of both the transferor and the transferee. Control is not lost for example, if the entity may reacquire the asset unless it is readily obtainable in the market or the price is fair value) or when the transferor is entitled and obligated to repurchase or redeem at a price giving the transferee a lender's return. Control ordinarily is lost when the transferee may obtain the benefits of the asset for example, if the transferee may freely sell or pledge the full fair value of the asset. When the conditions above are met, the transfer of receivables with recourse is accounted for as a sale, with the proceeds of the sale reduced by the fair value of the recourse obligation a new financial liability).

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