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题目

What is the correct virtual link configuration on an OSPF router？（）

  • A、area 0.0.0.0{ linkneighbor-id 172.168.18.2 transit-area 0.0.2.1；}
  • B、area 0.0.0.0{ virtual-linkneighbor-id 172.168.18.2 transit-area 0.0.2.1；}
  • C、area 0.0.0.1{ virtual-linkneighbor-id 172.168.18.2 transit-area 0.0.2.1；}
  • D、area 0.0.2.1{ virtual-linkneighbor-id 172.168.18.2 transit-area 0.0.0.0；}
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相似问题和答案

第1题：

(b) Explain what effect the acquisition of Di Rollo Co will have on the planning of your audit of the consolidated

financial statements of Murray Co for the year ending 31 March 2008. (10 marks)


正确答案：
(b) Effect of acquisition on planning the audit of Murray’s consolidated financial statements for the year ending 31 March
2008
Group structure
The new group structure must be ascertained to identify all entities that should be consolidated into the Murray group’s
financial statements for the year ending 31 March 2008.
Materiality assessment
Preliminary materiality for the group will be much higher, in monetary terms, than in the prior year. For example, if a % of
total assets is a determinant of the preliminary materiality, it may be increased by 10% (as the fair value of assets acquired,
including goodwill, is $2,373,000 compared with $21·5m in Murray’s consolidated financial statements for the year ended
31 March 2007).
The materiality of each subsidiary should be re-assessed, in terms of the enlarged group as at the planning stage. For
example, any subsidiary that was just material for the year ended 31 March 2007 may no longer be material to the group.
This assessment will identify, for example:
– those entities requiring an audit visit; and
– those entities for which substantive analytical procedures may suffice.
As Di Rollo’s assets are material to the group Ross should plan to inspect the South American operations. The visit may
include a meeting with Di Rollo’s previous auditors to discuss any problems that might affect the balances at acquisition and
a review of the prior year audit working papers, with their permission.
Di Rollo was acquired two months into the financial year therefore its post-acquisition results should be expected to be
material to the consolidated income statement.
Goodwill acquired
The assets and liabilities of Di Rollo at 31 March 2008 will be combined on a line-by-line basis into the consolidated financial
statements of Murray and goodwill arising on acquisition recognised.
Audit work on the fair value of the Di Rollo brand name at acquisition, $600,000, may include a review of a brand valuation
specialist’s working papers and an assessment of the reasonableness of assumptions made.
Significant items of plant are likely to have been independently valued prior to the acquisition. It may be appropriate to plan
to place reliance on the work of expert valuers. The fair value adjustment on plant and equipment is very high (441% of
carrying amount at the date of acquisition). This may suggest that Di Rollo’s depreciation policies are over-prudent (e.g. if
accelerated depreciation allowed for tax purposes is accounted for under local GAAP).
As the amount of goodwill is very material (approximately 50% of the cash consideration) it may be overstated if Murray has
failed to recognise any assets acquired in the purchase of Di Rollo in accordance with IFRS 3 Business Combinations. For
example, Murray may have acquired intangible assets such as customer lists or franchises that should be recognised
separately from goodwill and amortised (rather than tested for impairment).
Subsequent impairment
The audit plan should draw attention to the need to consider whether the Di Rollo brand name and goodwill arising have
suffered impairment as a result of the allegations against Di Rollo’s former chief executive.
Liabilities
Proceedings in the legal claim made by Di Rollo’s former chief executive will need to be reviewed. If the case is not resolved
at 31 March 2008, a contingent liability may require disclosure in the consolidated financial statements, depending on the
materiality of amounts involved. Legal opinion on the likelihood of Di Rollo successfully defending the claim may be sought.
Provision should be made for any actual liabilities, such as legal fees.
Group (related party) transactions and balances
A list of all the companies in the group (including any associates) should be included in group audit instructions to ensure
that intra-group transactions and balances (and any unrealised profits and losses on transactions with associates) are
identified for elimination on consolidation. Any transfer pricing policies (e.g. for clothes manufactured by Di Rollo for Murray
and sales of Di Rollo’s accessories to Murray’s retail stores) must be ascertained and any provisions for unrealised profit
eliminated on consolidation.
It should be confirmed at the planning stage that inter-company transactions are identified as such in the accounting systems
of all companies and that inter-company balances are regularly reconciled. (Problems are likely to arise if new inter-company
balances are not identified/reconciled. In particular, exchange differences are to be expected.)
Other auditors
If Ross plans to use the work of other auditors in South America (rather than send its own staff to undertake the audit of Di
Rollo), group instructions will need to be sent containing:
– proforma statements;
– a list of group and associated companies;
– a statement of group accounting policies (see below);
– the timetable for the preparation of the group accounts (see below);
– a request for copies of management letters;
– an audit work summary questionnaire or checklist;
– contact details (of senior members of Ross’s audit team).
Accounting policies
Di Rollo may have material accounting policies which do not comply with the rest of the Murray group. As auditor to Di Rollo,
Ross will be able to recalculate the effect of any non-compliance with a group accounting policy (that Murray’s management
would be adjusting on consolidation).
Timetable
The timetable for the preparation of Murray’s consolidated financial statements should be agreed with management as soon
as possible. Key dates should be planned for:
– agreement of inter-company balances and transactions;
– submission of proforma statements;
– completion of the consolidation package;
– tax review of group accounts;
– completion of audit fieldwork by other auditors;
– subsequent events review;
– final clearance on accounts of subsidiaries;
– Ross’s final clearance of consolidated financial statements.
Tutorial note: The order of dates is illustrative rather than prescriptive.

第2题：

You share your portable computer with a co-worker. You use separate user accounts to log on. A wireless netework is available to you and your co-worker. You need to prevent your co-worker from modifying your wireless network profile.What should you do?（）

A.A

B.B

C.C

D.D


参考答案：D

第3题：

What type of extinguisher should be used for an electric fire? ________

A.CO2

B.Form

C.Water

D.Water and Form


正确答案：A

第4题：

共用题干
第一篇

Is Global Warming Good for Farming?

You might think a little global warming is good for farming. Longer,warmer growing seasons
and more carbon dioxide(CO2）一what plant wouldn't love that?The agricultural industry basically agrees on that. But global warming's effects on agriculture would actually be quite complicated一and mostly not for the better.
It's true that some crops will prosper on a warmer planet,but the key word there is"some."According to a government report,higher CO2 levels and longer growing seasons will increase yields for fruit growers in the Great Lakes region.But many major American crops already use CO2 so efficiently that more of it probably won't make much difference to them.
What will make a difference are all the other things we'll have more or as temperatures rise一namely droughts（干旱）,bugs and big storms. More droughts mean lower crop yields. Melting snow in the Western US will increase water availability in spring but decrease it in summer,forcing farmers to change cropping practices.As insects that eat crops adapt their migration patterns to our warmer climate,farmers will have to either use more insecticide or plant hardier crops.
Farmers on both coasts are already starting to reap some of what the nation's fossil-fuel addiction has sown.Crops in those regions require a certain number of colder days or"winter chill"before they break dormancy（冬眠）and begin flowering. Too few cold days breaks the plants' flowering schedule which in turn affects pollination（授粉）and hurts yield.
So,given how much is at stake for them,how are farm states working to shape climate legislation?In response to agricultural demands,the Waxman-Markey bill frees the agricultural industry from CO2 emission limits and gives up control over what activities guarantee carbon offset credit to the Agricultural Department.
Some farmers一and some farm state congressional leaders一have argued that because plants convert CO2 into oxygen,agricultural lands store more CO2 than they emit. This is only theoretically true.What we can say with certainty is that,like most big industries,farming is fossil-fuel intensive一large quantities of CO2 are emitted from farm equipment such as irrigation pumps and tractors.

What is the result of"the nation's fossil-fuel addiction"on both coasts?
A:Plants yield decreases due to shortened winter chill.
B:Plants yield without dormancy and flowering.
C:Crops require longer winter chill than before.
D:The yields are no longer influenced by the climate.

答案：A
解析：
本题是细节考查题。题干是：在全球变暖的影响下，美国粮食产量会如何？选D的依据是第一段最后一句：" But global warming's effects on a幼culture would actually be quite complicated一and mostly not for the better.”但是，全球变暖对农业的影响实际上是相当复杂的―并且大多数的影响都不会促进农业生产。选项D是说在全球变暖的影响下，美国粮食产量会很难预测，与原文意思一致。
本题是细节考查题。题干是：第三段最后一行的“hardier crops”指的是何种作物？选B的依据是第三段最后一句：" As insects that eat crops adapt their migration patterns to our warmer climate , farmers will have to either use more insecticide or plant hardier crops.”由于吃农作物的昆虫会改变其迁徒模式以适应变暖的气候，农民将不得不使用更多的杀虫剂或种植抗虫害能力更强的农作物。选项B的意思是对虫子有抵抗力的作物，与原文意思相符。
本题是细节考查题。题干是：美国东西两岸过度使用化石燃料的结果是什么？选A的依据是第四段最后一句：" Too few cold days breaks the plants' flowering schedule which in turn affects pollination（授粉）and hurts yield.”寒冷的日子太少会打乱这些作物的开花周期，进而影响作物的授粉和产量。选项A的意思由于冬季寒冷时间的缩短，作物的产量降低了，与原文意思相符。
本题是细节考查题。题干是：根据《瓦克斯曼?马基法案》，农业产业怎样？选B的依据是第五段的第二句：" In response to a护cultural demands , the Waxman-Markey bill frees the a护cultural industry from CO2 emission limits and gives up control over what activities guarantee carbon offset credit to the A幼cultural Department.”在应对农业需求方面，《瓦克斯曼·马基法案》使农业不受二氧化碳减排计划的约束，并且将如何才能保证有效的碳补偿的控制权交给了农业部。选项D的意思是根据《瓦克斯曼·马基法案》，农业产业可以产出多少二氧化碳量就排放多少，与原文相符。
本题是细节考查题。题干是：作者最有可能认同的有关农业产业的说法是哪个？选D的依据是最后一段最后一句：" What we can say with certainty is that , like most big industries,farming is fossil-fuel intensive一large quantities of CO2 are emitted from farm equipment such as irrigation pumps and tractors.”但我们能确定地说的是，与大多数大型产业一样，农业也是化石燃料密集型产业―灌溉水泵、拖拉机等农业设备往往会排放出大量的二氧化碳。选项D的意思是农业产业消耗很多化石燃料，与原文相符。后一句的wouldn't be surprise…均表明，与20世纪70年代的情况不同，现在实行4天工作制的可能性非常大。选项C的意思是4天工作制很有可能普及，与原文相符。

第5题：

What is NOT a requirement for the preparation of used，gasoline-propelled cars if they are to be carried as ordinary cargo and not as hazardous cargo ________．

A.The engine must be run until it dies from lack of fuel

B.The fuel tank must be inerted with CO2

C.The ignition key may not be in the ignition

D.The vehicle must be inspected for fuel leaks


正确答案：B

第6题：

What is Mr. Jones’s position in his company ()

A. He is the president of Bestway Co.

B.He is the general manager of Nile Co. C.He is the sales manager of Lee Brothers’.


参考答案：B

第7题：

You and a co－worker have established wireless communication directly between your wireless laptops. What type of wireless topology has been created()。

A.BSS

B.ESS

C.IBSS

D.SSID


参考答案：C

第8题：

2 The activities of an organisation have to be managed and co-ordinated to ensure that its objectives are met. The organisation’s structure is designed to support this.

Required:

(a) What is meant by the term ‘organisational structure,’ often shown as an organisation chart? (5 marks)


正确答案：
2 All organisations of whatever size have to work in a co-ordinated way to ensure that the objectives laid down are achieved.However, for effective co-ordination to take place, the structure must be correct and understood. Very often, managers know the structure but cannot explain its significance or appropriateness.
(a) The structure of an organisation is often depicted as a chart. The structure explains the communication pattern, the linking mechanism between departments, tasks and individuals, the co-ordinating mechanism that ensures the entire organization is working toward the same objective, and who is in control of the organisation’s activities and at what level in the organisation.

第9题：

共用题干
第一篇

Is Global Warming Good for Farming?

You might think a little global warming is good for farming. Longer,warmer growing seasons
and more carbon dioxide(CO2）一what plant wouldn't love that?The agricultural industry basically agrees on that. But global warming's effects on agriculture would actually be quite complicated一and mostly not for the better.
It's true that some crops will prosper on a warmer planet,but the key word there is"some."According to a government report,higher CO2 levels and longer growing seasons will increase yields for fruit growers in the Great Lakes region.But many major American crops already use CO2 so efficiently that more of it probably won't make much difference to them.
What will make a difference are all the other things we'll have more or as temperatures rise一namely droughts（干旱）,bugs and big storms. More droughts mean lower crop yields. Melting snow in the Western US will increase water availability in spring but decrease it in summer,forcing farmers to change cropping practices.As insects that eat crops adapt their migration patterns to our warmer climate,farmers will have to either use more insecticide or plant hardier crops.
Farmers on both coasts are already starting to reap some of what the nation's fossil-fuel addiction has sown.Crops in those regions require a certain number of colder days or"winter chill"before they break dormancy（冬眠）and begin flowering. Too few cold days breaks the plants' flowering schedule which in turn affects pollination（授粉）and hurts yield.
So,given how much is at stake for them,how are farm states working to shape climate legislation?In response to agricultural demands,the Waxman-Markey bill frees the agricultural industry from CO2 emission limits and gives up control over what activities guarantee carbon offset credit to the Agricultural Department.
Some farmers一and some farm state congressional leaders一have argued that because plants convert CO2 into oxygen,agricultural lands store more CO2 than they emit. This is only theoretically true.What we can say with certainty is that,like most big industries,farming is fossil-fuel intensive一large quantities of CO2 are emitted from farm equipment such as irrigation pumps and tractors.

The author is most likely to agree that the farming industry_______.
A:consumes more CO2 than it emits
B:emits more CO2 than it consumes
C:produces many fossil fuels
D:consumes many fossil fuels

答案：D
解析：
本题是细节考查题。题干是：在全球变暖的影响下，美国粮食产量会如何？选D的依据是第一段最后一句：" But global warming's effects on a幼culture would actually be quite complicated一and mostly not for the better.”但是，全球变暖对农业的影响实际上是相当复杂的―并且大多数的影响都不会促进农业生产。选项D是说在全球变暖的影响下，美国粮食产量会很难预测，与原文意思一致。
本题是细节考查题。题干是：第三段最后一行的“hardier crops”指的是何种作物？选B的依据是第三段最后一句：" As insects that eat crops adapt their migration patterns to our warmer climate , farmers will have to either use more insecticide or plant hardier crops.”由于吃农作物的昆虫会改变其迁徒模式以适应变暖的气候，农民将不得不使用更多的杀虫剂或种植抗虫害能力更强的农作物。选项B的意思是对虫子有抵抗力的作物，与原文意思相符。
本题是细节考查题。题干是：美国东西两岸过度使用化石燃料的结果是什么？选A的依据是第四段最后一句：" Too few cold days breaks the plants' flowering schedule which in turn affects pollination（授粉）and hurts yield.”寒冷的日子太少会打乱这些作物的开花周期，进而影响作物的授粉和产量。选项A的意思由于冬季寒冷时间的缩短，作物的产量降低了，与原文意思相符。
本题是细节考查题。题干是：根据《瓦克斯曼?马基法案》，农业产业怎样？选B的依据是第五段的第二句：" In response to a护cultural demands , the Waxman-Markey bill frees the a护cultural industry from CO2 emission limits and gives up control over what activities guarantee carbon offset credit to the A幼cultural Department.”在应对农业需求方面，《瓦克斯曼·马基法案》使农业不受二氧化碳减排计划的约束，并且将如何才能保证有效的碳补偿的控制权交给了农业部。选项D的意思是根据《瓦克斯曼·马基法案》，农业产业可以产出多少二氧化碳量就排放多少，与原文相符。
本题是细节考查题。题干是：作者最有可能认同的有关农业产业的说法是哪个？选D的依据是最后一段最后一句：" What we can say with certainty is that , like most big industries,farming is fossil-fuel intensive一large quantities of CO2 are emitted from farm equipment such as irrigation pumps and tractors.”但我们能确定地说的是，与大多数大型产业一样，农业也是化石燃料密集型产业―灌溉水泵、拖拉机等农业设备往往会排放出大量的二氧化碳。选项D的意思是农业产业消耗很多化石燃料，与原文相符。后一句的wouldn't be surprise…均表明，与20世纪70年代的情况不同，现在实行4天工作制的可能性非常大。选项C的意思是4天工作制很有可能普及，与原文相符。

第10题：

共用题干
第一篇

Is Global Warming Good for Farming?

You might think a little global warming is good for farming. Longer,warmer growing seasons
and more carbon dioxide(CO2）一what plant wouldn't love that?The agricultural industry basically agrees on that. But global warming's effects on agriculture would actually be quite complicated一and mostly not for the better.
It's true that some crops will prosper on a warmer planet,but the key word there is"some."According to a government report,higher CO2 levels and longer growing seasons will increase yields for fruit growers in the Great Lakes region.But many major American crops already use CO2 so efficiently that more of it probably won't make much difference to them.
What will make a difference are all the other things we'll have more or as temperatures rise一namely droughts（干旱）,bugs and big storms. More droughts mean lower crop yields. Melting snow in the Western US will increase water availability in spring but decrease it in summer,forcing farmers to change cropping practices.As insects that eat crops adapt their migration patterns to our warmer climate,farmers will have to either use more insecticide or plant hardier crops.
Farmers on both coasts are already starting to reap some of what the nation's fossil-fuel addiction has sown.Crops in those regions require a certain number of colder days or"winter chill"before they break dormancy（冬眠）and begin flowering. Too few cold days breaks the plants' flowering schedule which in turn affects pollination（授粉）and hurts yield.
So,given how much is at stake for them,how are farm states working to shape climate legislation?In response to agricultural demands,the Waxman-Markey bill frees the agricultural industry from CO2 emission limits and gives up control over what activities guarantee carbon offset credit to the Agricultural Department.
Some farmers一and some farm state congressional leaders一have argued that because plants convert CO2 into oxygen,agricultural lands store more CO2 than they emit. This is only theoretically true.What we can say with certainty is that,like most big industries,farming is fossil-fuel intensive一large quantities of CO2 are emitted from farm equipment such as irrigation pumps and tractors.

According to the Waxman一Markey bill,the farming industry_______.
A:should increase its consumption of CO2
B:should control its CO2 emission within limits
C:is moving towards a CO2 -free industry
D:is allowed to emit as much CO2 as it produces

答案：D
解析：
本题是细节考查题。题干是：在全球变暖的影响下，美国粮食产量会如何？选D的依据是第一段最后一句：" But global warming's effects on a幼culture would actually be quite complicated一and mostly not for the better.”但是，全球变暖对农业的影响实际上是相当复杂的―并且大多数的影响都不会促进农业生产。选项D是说在全球变暖的影响下，美国粮食产量会很难预测，与原文意思一致。
本题是细节考查题。题干是：第三段最后一行的“hardier crops”指的是何种作物？选B的依据是第三段最后一句：" As insects that eat crops adapt their migration patterns to our warmer climate , farmers will have to either use more insecticide or plant hardier crops.”由于吃农作物的昆虫会改变其迁徒模式以适应变暖的气候，农民将不得不使用更多的杀虫剂或种植抗虫害能力更强的农作物。选项B的意思是对虫子有抵抗力的作物，与原文意思相符。
本题是细节考查题。题干是：美国东西两岸过度使用化石燃料的结果是什么？选A的依据是第四段最后一句：" Too few cold days breaks the plants' flowering schedule which in turn affects pollination（授粉）and hurts yield.”寒冷的日子太少会打乱这些作物的开花周期，进而影响作物的授粉和产量。选项A的意思由于冬季寒冷时间的缩短，作物的产量降低了，与原文意思相符。
本题是细节考查题。题干是：根据《瓦克斯曼?马基法案》，农业产业怎样？选B的依据是第五段的第二句：" In response to a护cultural demands , the Waxman-Markey bill frees the a护cultural industry from CO2 emission limits and gives up control over what activities guarantee carbon offset credit to the A幼cultural Department.”在应对农业需求方面，《瓦克斯曼·马基法案》使农业不受二氧化碳减排计划的约束，并且将如何才能保证有效的碳补偿的控制权交给了农业部。选项D的意思是根据《瓦克斯曼·马基法案》，农业产业可以产出多少二氧化碳量就排放多少，与原文相符。
本题是细节考查题。题干是：作者最有可能认同的有关农业产业的说法是哪个？选D的依据是最后一段最后一句：" What we can say with certainty is that , like most big industries,farming is fossil-fuel intensive一large quantities of CO2 are emitted from farm equipment such as irrigation pumps and tractors.”但我们能确定地说的是，与大多数大型产业一样，农业也是化石燃料密集型产业―灌溉水泵、拖拉机等农业设备往往会排放出大量的二氧化碳。选项D的意思是农业产业消耗很多化石燃料，与原文相符。后一句的wouldn't be surprise…均表明，与20世纪70年代的情况不同，现在实行4天工作制的可能性非常大。选项C的意思是4天工作制很有可能普及，与原文相符。

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