The sales representative from Correct Copies, Ltd, returned

关于group by 以下语句正确的是( )

A.SELECT store_name FROM Store_Information GROUP BY store_name

B. SELECT SUM(sales) FROM Store_Information GROUP BY sales

C.SELECT store_name, price SUM(sales) FROM Store_Information GROUP BY store_name，price

D.SELECT store_name, SUM(sales) FROM Store_Information GROUP BY store_name

A.delete from sales;

B.delete profits from sales where product_type=’TOYS’;

C.delete from sales where product_type=’ToYS’;

D.update sales set profits=null where product_type=’TOYS’;

You are the database administrator for a retail company. The company owns 270 stores. Every month, each store submits approximately 2,000 sales records, which are loaded into a SQL Server 2000 database at the corporate headquarters.

A Data Transformation Services (DTS) package transforms the sales records, as they are loaded. The package writes the transformed sales records to the Sales table, which has a column for integer primary key values. The IDENTITY property automatically assigns a key value to each transformed sales record.

After loading this month's sales data, you discover that a portion of the data contains errors. You stop loading data, identify the problem records, and delete those records from the database.

You want to reuse the key values that were assigned to the records that you deleted. You want to assign the deleted key values to the next sales records you load. You also want to disrupt users' work as little as possible.

What should you do?

A．Export all records from the Sales table to a temporary table. Truncate the Sales table, and then reload the records from the temporary table.

B．Export all records from the Sales table to a text file. Drop the Sales table, and then reload the records from the text file.

C．Use the DBCC CHECKIDENT statement to reseed the Sales table's IDENTITY property.

D．Set the Sales table's IDENTITY_INSERT property to ON. Add new sales records that have the desired key values.

The stadium will have been built by the time she ( ) from Japan

A.returns

B.will return

C.return

D.returned

As a usage，the interest of the deposit as security for the correct fulfillment of Ship Sales Agreement，if any，to be credited to the ______.

A.Buyers

B.Sellers

C.either the Buyers or the Sellers

D.neither the Buyers no the Sellers

3 Palm plc recently acquired 100% of the ordinary share capital of Nikau Ltd from Facet Ltd. Palm plc intends to use

Nikau Ltd to develop a new product range, under the name ‘Project Sabal’. Nikau Ltd owns shares in a non-UK

resident company, Date Inc.

The following information has been extracted from client files and from a meeting with the Finance Director of Palm

plc.

Palm plc:

– Has more than 40 wholly owned subsidiaries such that all group companies pay corporation tax at 30%.

– All group companies prepare accounts to 31 March.

– Acquired Nikau Ltd on 1 November 2007 from Facet Ltd, an unrelated company.

Nikau Ltd:

– UK resident company that manufactures domestic electronic appliances for sale in the European Union (EU).

– Large enterprise for the purposes of the enhanced relief available for research and development expenditure.

– Trading losses brought forward as at 1 April 2007 of ￡195,700.

– Budgeted taxable trading profit of ￡360,000 for the year ending 31 March 2008 before taking account of ‘Project

Sabal’.

– Dividend income of ￡38,200 will be received in the year ending 31 March 2008 in respect of the shares in Date

Inc.

‘Project Sabal’:

– Development of a range of electronic appliances, for sale in North America.

– Project Sabal will represent a significant advance in the technology of domestic appliances.

– Nikau Ltd will spend ￡70,000 on staffing costs and consumables researching and developing the necessary

technology between now and 31 March 2008. Further costs will be incurred in the following year.

– Sales to North America will commence in 2009 and are expected to generate significant profits from that year.

Shares in Date Inc:

– Nikau Ltd owns 35% of the ordinary share capital of Date Inc.

– The shares were purchased from Facet Ltd on 1 June 2003 for their market value of ￡338,000.

– The sale was a no gain, no loss transfer for the purposes of corporation tax.

– Facet Ltd purchased the shares in Date Inc on 1 March 1994 for ￡137,000.

Date Inc:

– A controlled foreign company resident in the country of Palladia.

– Annual chargeable profits arising out of property investment activities are approximately ￡120,000, of which

approximately ￡115,000 is distributed to its shareholders each year.

The tax system in Palladia:

– No taxes on income or capital profits.

– 4% withholding tax on dividends paid to shareholders resident outside Palladia.

Required:

(a) Prepare detailed explanatory notes, including relevant supporting calculations, on the effect of the following

issues on the amount of corporation tax payable by Nikau Ltd for the year ending 31 March 2008.

(i) The costs of developing ‘Project Sabal’ and the significant commercial changes to the company’s

activities arising out of its implementation. (8 marks)