Examine the data in the EMPLOYEES and EMP_HIST tables: EMPLOYEES NAME DEPT_ID MGR_ID JOB_ID SALARY EMPLOYEE_ID 101 Smith 20 120 SA_REP 4000 102 Martin 10 105 CLERK 2500 103 Chris 20 120 IT_ADMIN 4200 104 John 30 108 HR_CLERK 2500 105 Diana 30 108 IT_ADMIN 5000 106 Smith 40 110 AD_ASST 3000 108 Jennifer 30 110 HR_DIR 6500 110 Bob 40 EX_DIR 8000 120 Ravi 20 110 SA_DIR 6500 EMP HIST EMPLOYEE_ID NAME JOB_ID SALARY 101 Smith SA_CLERK 2000 103 Chris IT_CLERK 2200 104 John HR_CLERK 2000 106 Smith AD_ASST 3000 108 Jennifer HR_MGR 4500 The EMP_HIST table is updated at the end of every year. The employee ID, name, job ID, and salary of each existing employee are modified with the latest data. New employee details are added to the table. Which statement accomplishes this task?()
A. UPDATE emp_hist SET employee_id, name, job_id, salary = (SELECT employee_id, name, job_id, salary FROM employees) WHERE employee_id IN (SELECT employee_id FROM employees);
B. MERGE INTO emp_hist eh USING employees e ON (eh.employee_id = e.employee_id) WHEN MATCHED THEN UPDATE SET eh.name = e.name, eh.job_id = e.job_id, eh.salary = e.salary WHEN NOT MATCHED THEN INSERT VALUES (e.employee id, e.name, job id, e.salary);
C. MERGE INTO emp_hist eh USING employees e ON (eh.employee_id = e.employee_id) WHEN MATCHED THEN UPDATE emp hist SET eh.name = e.name, eh.job_id = e.job_id, eh.salary = e.salary WHEN NOT MATCHED THEN INSERT INTO emp_hist VALUES (e.employees_id, e.name, e.job_id, e.salary);
D. MERGE INTO emp_hist eh USING employees e WHEN MATCHED THEN UPDATE emp_hist SET eh.name = e.name, eh.job_id = e.job_id, eh.salary = e.salary WHEN NOT MATCHED THEN INSERT INTO emp_hist VALUES (e.employees_id, e.name, e.job_id, e.salary)
注册会计师在记录审计过程时需要记录具体项目或事项的识别特征。下列关于识别特征表述不恰当的是()
A. 在对应收账款计价测试时,需要将应收账款的账龄作为识别特征
B. 在系统抽样时,需要以总体抽样起点和抽样间隔作为识别特征
C. 在询问被审计单位特定人员时,应以询问的时间、被询问人的姓名及职业作为识别特征
D. 在对被审计单位生成的订单进行细节测试时,需将订单的数量、单价和金额作为识别特征