AGA GAFRB Q&A - in .pdf

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  • Exam Code: GAFRB
  • Exam Name: Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB)
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NEW QUESTION: 1
A tax is regressive if:
A. Individuals pay a constant percentage in taxes, regardless of income level.
B. The burden for payment falls disproportionately on lower-income persons.
C. Individuals with lower incomes pay a lower percentage of their income in tax.
D. Individuals with higher incomes pay a higher percentage of their income in tax.
Answer: B
Explanation:
With a regressive tax, the percentage paid in taxes decreases as income increases. For example, excise taxes and payroll taxes are both regressive taxes. An excise to is regressive because its burden falls disproportionally on lower-income persons. As personal income increases, percentage of income paid declines because an excise tax is a flat amount per quantity of the good or service purchased.

NEW QUESTION: 2
Which two statements are true regarding the USING clause in table joins?(Choose two.)
A. It can be used to access data from tables through equijoins as well as nonequijoins.
B. It can be used to join a maximum of three tables.
C. It can be used to restrict the number of columns used in a NATURAL join.
D. It can be used to join tables that have columns with the same name and compatible data types.
Answer: C,D
Explanation:
Explanation/Reference:
Explanation:
NATURAL JOIN operation
A NATURAL JOIN is a JOIN operation that creates an implicit join clause for you based on the common columns in the two tables being joined. Common columns are columns that have the same name in both tables.
If the SELECT statement in which the NATURAL JOIN operation appears has an asterisk (*) in the select list, the asterisk will be expanded to the following list of columns (in this order):
All the common columns
Every column in the first (left) table that is not a common column
Every column in the second (right) table that is not a common column
An asterisk qualified by a table name (for example, COUNTRIES.*) will be expanded to every column of that table that is not a common column.
If a common column is referenced without being qualified by a table name, the column reference points to the column in the first (left) table if the join is an INNER JOIN or a LEFT OUTER JOIN. If it is a RIGHT OUTER JOIN, unqualified references to a common column point to the column in the second (right) table.
Syntax
TableExpression NATURAL [ { LEFT | RIGHT } [ OUTER ] | INNER ] JOIN
{ TableViewOrFunctionExpression |
( TableExpression ) }
Examples
If the tables COUNTRIES and CITIES have two common columns named COUNTRY and COUNTRY_ISO_CODE, the following two SELECT statements are equivalent:
SELECT * FROM COUNTRIES NATURAL JOIN CITIES
SELECT * FROM COUNTRIES JOIN CITIES
USING (COUNTRY, COUNTRY_ISO_CODE)

NEW QUESTION: 3
次の表に示すように、Device1という名前のWindows10デバイスとMicrosoftEndpointManagerポリシーを含むMicrosoft365テナントがあります。

A. Policy3の設定のみ
B. ポリシーの設定のみ!
C. Policy2の設定のみ
D. 設定なし
Answer: A

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