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  • Name: SAS Viya Intermediate Programming
  • Exam Code: A00-420
  • Certification: SASInstitute Certification
  • Vendor: SASInstitute

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An entity has appropriately used the installment method of accounting sit began operations at the beginning of the current year. The following information pertains to its operations for this year:

The amount of gross profit deferred at the end of the current year should be:
A. US $720,000
B. US $216,000
C. US $288,000
D. US $144,000
Answer: B
The gross profit on installment sales in US $360,000$1.200.000 installment sales $840,000 cost of installment sales). Accordingly, the gross profit percentage is 30%US $360,000 gross profit -$1,200,000 installment sales), and the amount of gross profit deferred at the end of the current year is 1.11: r. $216.000 [($1 .200.000 installment sales - 480,000 collections x 30%]. General and administrative expense have no effect on the computation of realized gross profit or deferred gross profit. They are to be classified as operating expenses on the income statement in the period in which they are incurred.

You are a database administrator for a company named Litware, Inc.
Litware is a book publishing house. Litware has a main office and a branch office.
You are designing the database infrastructure to support a new web-based application that is being developed.
The web application will be accessed at Both internal employees and external partners will use the application.
You have an existing desktop application that uses a SQL Server 2008 database named App1_DB.
App1_DB will remain in production.
Planned Changes
You plan to deploy a SQL Server 2014 instance that will contain two databases named Database1 and Database2.
All database files will be stored in a highly available SAN.
Database1 will contain two tables named Orders and OrderDetails.
Database1 will also contain a stored procedure named usp_UpdateOrderDetails.
The stored procedure is used to update order information. The stored procedure queries the Orders table twice each time the procedure executes.
The rows returned from the first query must be returned on the second query unchanged along with any rows added to the table between the two read operations.
Database1 will contain several queries that access data in the Database2 tables.
Database2 will contain a table named Inventory.
Inventory will contain over 100 GB of data.
The Inventory table will have two indexes: a clustered index on the primary key and a nonclustered index.
The column that is used as the primary key will use the identity property.
Database2 wilt contains a stored procedure named usp_UpdateInventory. usp_UpdateInventory will manipulate a table that contains a self-join that has an unlimited number of hierarchies. All data in Database2 is recreated each day ad does not change until the next data creation process. Data from Database2 will be accessed periodically by an external application named Application1. The data from Database2 will be sent to a database named Appl_Dbl as soon as changes occur to the data in Database2. Litware plans to use offsite storage for all SQL Server 2014 backups.
Business Requirements
You have the following requirements:
Costs for new licenses must be minimized.

Private information that is accessed by Application must be stored in a secure format.

Development effort must be minimized whenever possible.

The storage requirements for databases must be minimized.

System administrators must be able to run real-time reports on disk usage.

The databases must be available if the SQL Server service fails.

Database administrators must receive a detailed report that contains allocation errors and data

Application developers must be denied direct access to the database tables. Applications must be

denied direct access to the tables.
You must encrypt the backup files to meet regulatory compliance requirements.
The encryption strategy must minimize changes to the databases and to the applications.
You need to recommend a solution to allow application users to perform UPDATE operations on the database tables. The solution must meet the business requirements.
What should you recommend?
A. Create stored procedures that use EXECUTE AS clauses.
B. Create a Policy-Based Management Policy.
C. Create a user-defined database role and add users to the role.
D. Create functions that use EXECUTE AS clauses.
Answer: A
- EXECUTE AS Clause (Transact-SQL)
In SQL Server you can define the execution context of the following user-defined modules: functions (except inline table-valued functions), procedures, queues, and triggers.