(b) The chief executive of Xalam Co, an exporter of specialist equipment, has asked for advice on the accountingtreatment and disclosure of payments made for security consultancy services. The payments, which aim toensure that consignments are not impounded in the destination country of a major customer, may be material tothe financial statements for the year ending 30 June 2006. Xalam does not treat these payments as taxdeductible. (4 marks)Required:Identify and comment on the ethical and other professional issues raised by each of these matters and state whataction, if any, Dedza should now take.NOTE: The mark allocation is shown against each of the three situations.

考题 As a result of President Bush's reform， retired people may have[A] a higher sense of security.[B] less secured payments.[C] less chance to invest.[D] a guaranteed future.

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考题 (iii) Calculate the cash remaining in the company as a result of the salary and dividend payments made in(ii) above. (1 mark)

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考题 A new internal auditor, Daisy Rosepetal, has recently joined Bluebell Co. She has been asked by management toestablish and to monitor a variety of social and environmental Key Performance Indicators (KPIs). Daisy has noexperience in this area, and has asked you for some advice. It has been agreed with Bluebell Co’s audit committeethat you are to provide guidance to Daisy to help her in this part of her role, and that this does not impair theobjectivity of the audit.(c) Recommend EIGHT KPIs which could be used to monitor Bluebell Co’s social and environmentalperformance, and outline the nature of evidence that should be available to provide assurance on theaccuracy of the KPIs recommended. Your answer should be in the form. of briefing notes to be used at ameeting with Daisy Rosepetal. (10 marks)Note: requirement (c) includes 2 professional marks.

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考题 As a result of President Bush\\\'s reform， retired people may haveA．a higher sense of security.B．less secured payments.C．less chance to invest.D．a guaranteed future.

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考题 Payments should be made ( )sight draft.A、atB、uponC、byD、after

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考题 You are the network administrator for Ezonexam.com. The file server for the accounting department is a Windows 2000 Server computer named Ezonexam1. You have created a folder named Payments on the system partition of Ezonexam1. Payments is shared on the network as Payments with the default share permissions. The owner of the Payments folder is domain Admins. The NTFS permissions are shown in the following table.NTFS PermissionsDomain Admins: Allow ReadAccounting: Allow Full ControlThere is a file called review.doc in the Payment folder. The owner of review.doc is a user named Paul who is on a temporary leave of absence. The NTFS permissions for the file list only Paul on the access control list, with Full Control permission.You want to remove Paul's access to review.doc and grant the Modify permission for a user named Lily Loo. You open the Security properties of review.doc and discover that you are unable to modify the permissions of the file.You want to be able to remove Paul's access and grant Lily Loo the Modify permission on review.doc.What should you do?A．Take ownership of the file.B．Take ownership of the Payments folder.C．Grant Domain Admins Full control of the Payments shared folder.D．Grant Domain Admins Change for the Payments shared folder.

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考题 Moonstar Co is a property development company which is planning to undertake a $200 million commercial property development. Moonstar Co has had some difficulties over the last few years, with some developments not generating the expected returns and the company has at times struggled to pay its finance costs. As a result Moonstar Co’s credit rating has been lowered, affecting the terms it can obtain for bank finance. Although Moonstar Co is listed on its local stock exchange, 75% of the share capital is held by members of the family who founded the company. The family members who are shareholders do not wish to subscribe for a rights issue and are unwilling to dilute their control over the company by authorising a new issue of equity shares. Moonstar Co’s board is therefore considering other methods of financing the development, which the directors believe will generate higher returns than other recent investments, as the country where Moonstar Co is based appears to be emerging from recession.Securitisation proposalsOne of the non-executive directors of Moonstar Co has proposed that it should raise funds by means of a securitisation process, transferring the rights to the rental income from the commercial property development to a special purpose vehicle. Her proposals assume that the leases will generate an income of 11% per annum to Moonstar Co over a ten-year period. She proposes that Moonstar Co should use 90% of the value of the investment for a collateralised loan obligation which should be structured as follows:– 60% of the collateral value to support a tranche of A-rated floating rate loan notes offering investors LIBOR plus 150 basis points– 15% of the collateral value to support a tranche of B-rated fixed rate loan notes offering investors 12%– 15% of the collateral value to support a tranche of C-rated fixed rate loan notes offering investors 13%– 10% of the collateral value to support a tranche as subordinated certificates, with the return being the excess of receipts over payments from the securitisation processThe non-executive director believes that there will be sufficient demand for all tranches of the loan notes from investors. Investors will expect that the income stream from the development to be low risk, as they will expect the property market to improve with the recession coming to an end and enough potential lessees to be attracted by the new development.The non-executive director predicts that there would be annual costs of $200,000 in administering the loan. She acknowledges that there would be interest rate risks associated with the proposal, and proposes a fixed for variable interest rate swap on the A-rated floating rate notes, exchanging LIBOR for 9·5%.However the finance director believes that the prediction of the income from the development that the non-executive director has made is over-optimistic. He believes that it is most likely that the total value of the rental income will be 5% lower than the non-executive director has forecast. He believes that there is some risk that the returns could be so low as to jeopardise the income for the C-rated fixed rate loan note holders.Islamic financeMoonstar Co’s chief executive has wondered whether Sukuk finance would be a better way of funding the development than the securitisation.Moonstar Co’s chairman has pointed out that a major bank in the country where Moonstar Co is located has begun to offer a range of Islamic financial products. The chairman has suggested that a Mudaraba contract would be the most appropriate method of providing the funds required for the investment.Required:(a) Calculate the amounts in $ which each of the tranches can expect to receive from the securitisation arrangement proposed by the non-executive director and discuss how the variability in rental income affects the returns from the securitisation. (11 marks)(b) Discuss the benefits and risks for Moonstar Co associated with the securitisation arrangement that the non-executive director has proposed. (6 marks)(c) (i) Discuss the suitability of Sukuk finance to fund the investment, including an assessment of its appeal to potential investors. (4 marks)(ii) Discuss whether a Mudaraba contract would be an appropriate method of financing the investment and discuss why the bank may have concerns about providing finance by this method. (4 marks)

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考题 Given the advantages of electronic money,you might think that we would move quickly to the cashless society in which all payments are made electronically.1 a true cashless society is probably not around the corner.Indeed,predictions have been 2 for two decades but have not yet come to fruition.For example,Business Week predicted in 1975 that electronic means of payment would soon"revolutionize the very 3 of money itself,"only to 4itself several years later.Why has the movement to a cashless society been so 5 in coming?Although electronic means of payment may be more efficient than a payments system based on paper,several factors work 6 the disappearance of the paper system.First,it is very 7 to set up the computer,card reader,and telecornmunications networks necessary to make electronic money the 8 form of payment Second,paper checks have the advantage that they 9 receipts,something that many consumers are unwilling to 10.Third,the use of paper checks gives consumers several days of"float"-it takes several days 11 a check is cashed and funds are 12 from the issuer's account,which means that the writer of the check can cam interest on the funds in the meantime.13 electronic payments arc immediate,they eliminate the float for the consumer.Fourth,electronic means of payment may 14 security and privacy concerns.We often hear media reports that an unauthorized hacker has been able to access a computer database and to alter information 15 there.The fact that this is not an 16 occurrence means that dishonest persons might be able to access bank accounts in electronic payments systems and 17 from someone else's accounts.The 18 of this type of fraud is no easy task,and a new field of computer science is developing to 19 security issues.A further concern is that the use of electronic means of payment leaves an electronic 20 that contains a large amount of personal data.There are concerns that government,employers,and marketers might be able to access these data,thereby violating our privacy.6选？A.for B.against C.with D.on

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考题 Given the advantages of electronic money,you might think that we would move quickly to the cashless society in which all payments are made electronically.1 a true cashless society is probably not around the corner.Indeed,predictions have been 2 for two decades but have not yet come to fruition.For example,Business Week predicted in 1975 that electronic means of payment would soon"revolutionize the very 3 of money itself,"only to 4itself several years later.Why has the movement to a cashless society been so 5 in coming?Although electronic means of payment may be more efficient than a payments system based on paper,several factors work 6 the disappearance of the paper system.First,it is very 7 to set up the computer,card reader,and telecornmunications networks necessary to make electronic money the 8 form of payment Second,paper checks have the advantage that they 9 receipts,something that many consumers are unwilling to 10.Third,the use of paper checks gives consumers several days of"float"-it takes several days 11 a check is cashed and funds are 12 from the issuer's account,which means that the writer of the check can cam interest on the funds in the meantime.13 electronic payments arc immediate,they eliminate the float for the consumer.Fourth,electronic means of payment may 14 security and privacy concerns.We often hear media reports that an unauthorized hacker has been able to access a computer database and to alter information 15 there.The fact that this is not an 16 occurrence means that dishonest persons might be able to access bank accounts in electronic payments systems and 17 from someone else's accounts.The 18 of this type of fraud is no easy task,and a new field of computer science is developing to 19 security issues.A further concern is that the use of electronic means of payment leaves an electronic 20 that contains a large amount of personal data.There are concerns that government,employers,and marketers might be able to access these data,thereby violating our privacy.19选？A.cope with B.fight against C.adapt to D.call for

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考题 A customer SAN environment has undergone significant growth over the past two years. They havealso suffered a high turnover rate with administrative personnel. The customer has asked a storage specialist for help in documenting and understanding their changing SAN environment. The ability to make configuration changes to devices would be a plus. Which tool should the storage specialist suggest（）A、VisioB、TPC Basic EditionC、IBM Tivoli NetViewD、Fabric Manager

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考题 In the Configuration Manager， under the WebSphere Commerce Instance Properties， what is the Payments panel used for？ It allows an Administrator to：（）A、drop and re-create the WebSphere Commerce Payments database.B、stop and start the Payment Engine.C、configure WebSphere Commerce Server communication with WebSphere Commerce Payments Server.D、specify what type of Database software will be used for the WebSphere Commerce Payments database.

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考题 How can WebSphere Commerce Payments be started？（）A、By executing the payments ’startWCP’ command with the appropriate parameters.B、WebSphere Application Server provides a command to start it.C、The Configuration Manager provides a start option for it.D、From the WebSphere Commerce Payments User Interface.E、From the WebSphere Commerce Administration console.

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考题 The carrier has to take care of the risk of freight payments by the individual shippers when handling LCL shipments.

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考题 A financial industry customer will consolidate their Intel-based servers to a p5-550 running AIX， and needs experienced technical services. What information should the account executive provide to the customer to assure them that the technical specialist has the required experience？（）A、The technical specialist has supported multiple Cluster 1350 environments. References will be provided.B、The technical specialist is Linux-certified by two industry groups. Certificate copies will be provided.C、The technical specialist has worked on multiple UNIX consolidation projects. References will be provided.D、The technical specialist has worked on Linux consolidation efforts. References will be provided.

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考题 Which of the following are true about WebSphere Commerce Payments cassettes？（）A、The site does not need a cassette， unless the site requires real-time credit card validation.B、A cassette is a piece of plug-in software that provides support for a specific payment system.C、The CyberCash cassette is installed by default， with the installation of WebSphere Commerce Payments.D、Third party companies can create custom cassettes that will work with WebSphere Commerce Payments.E、Cassettes convert the merchant payment request to the payment protocol of the local payment system.

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考题 Which of the following methods can be used to enable/disable the Commerce Payments CustomOffline cassette？（）A、From WebSphere Commerce Configuration ManagerB、By updating the ENABLED column in the CASSETTES tableC、By running the ’configureCassette’ commandD、From WebSphere Commerce Administration ConsoleE、From WebSphere Commerce Payments User Interface

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考题 Which of the following would be true if an administrator tried to create a commerce instance with Commerce Payments configuration values， without having Commerce Payments installed？（）A、The commerce instance would be created successfully.B、Attempting to configure payments instance after the commerce instance is already created will not be possible.C、The commerce instance creation will fail on the step that would normally configure the payments instance.D、After installing Commerce Payments， the administrator can enter the needed payment configuration values through the Administration Console.

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考题多选题How can WebSphere Commerce Payments be started？（）ABy executing the payments ’startWCP’ command with the appropriate parameters.BWebSphere Application Server provides a command to start it.CThe Configuration Manager provides a start option for it.DFrom the WebSphere Commerce Payments User Interface.EFrom the WebSphere Commerce Administration console.

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考题问答题Practice 5　　● Your company has decided to invest some of this year’s exceptionally high profits in one of the following areas:　　● New company buses　　● Culture comparative Courses　　● Special bonus payments.　　● You have been asked to write a report recommending how the profits should be invested and what benefits they would bring respectively.　　● Write 200-250 words on your Answer Sheet.

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考题问答题Practice 5　　● The company you work for has decided to join a scheme in which members of staff exchange places for six months with people from other companies overseas.　　● The Chief Executive has asked you to suggest which members of staff should be the first to take part in this scheme and why.　　● Write your proposal for the Chief Executive:　　● suggesting which members of staff should be chosen and why they are suitable　　● describing what their current responsibilities are　　● explaining what these staff could learn from the exchange scheme　　● outlining the benefits to the company as a whole of its participation in the scheme.　　● Write 250~300 words on the separate answer paper provided.

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考题单选题In the Configuration Manager， under the WebSphere Commerce Instance Properties， what is the Payments panel used for？ It allows an Administrator to：（）A drop and re-create the WebSphere Commerce Payments database.B stop and start the Payment Engine.C configure WebSphere Commerce Server communication with WebSphere Commerce Payments Server.D specify what type of Database software will be used for the WebSphere Commerce Payments database.

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考题多选题Which of the following are true about WebSphere Commerce Payments cassettes？（）AThe site does not need a cassette， unless the site requires real-time credit card validation.BA cassette is a piece of plug-in software that provides support for a specific payment system.CThe CyberCash cassette is installed by default， with the installation of WebSphere Commerce Payments.DThird party companies can create custom cassettes that will work with WebSphere Commerce Payments.ECassettes convert the merchant payment request to the payment protocol of the local payment system.

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考题单选题A financial industry customer will consolidate their Intel-based servers to a p5-550 running AIX， and needs experienced technical services. What information should the account executive provide to the customer to assure them that the technical specialist has the required experience？（）A The technical specialist has supported multiple Cluster 1350 environments. References will be provided.B The technical specialist is Linux-certified by two industry groups. Certificate copies will be provided.C The technical specialist has worked on multiple UNIX consolidation projects. References will be provided.D The technical specialist has worked on Linux consolidation efforts. References will be provided.

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考题单选题The medical board, concerned by the drop in insurance payments and the failure of the accounting department to obtain the anticipated funds, resolved to pursue legal action against the insurance company.A concerned by the drop in insurance payments and the failure of the accounting department to obtainB concerning the drop in payments by insurance and the failure of the accounting department to obtainC because of its concern for the dropping insurance payments and the accounting department’s failure at obtainingD in its concern that the drop in insurance payments and the failure of the accounting department to obtainE being concerned about the drop in insurance payments and the accounting department falling to obtain

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考题判断题The carrier has to take care of the risk of freight payments by the individual shippers when handling LCL shipments.A 对B 错

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考题多选题Which of the following methods can be used to enable/disable the Commerce Payments CustomOffline cassette？（）AFrom WebSphere Commerce Configuration ManagerBBy updating the ENABLED column in the CASSETTES tableCBy running the ’configureCassette’ commandDFrom WebSphere Commerce Administration ConsoleEFrom WebSphere Commerce Payments User Interface

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考题单选题Which of the following would be true if an administrator tried to create a commerce instance with Commerce Payments configuration values， without having Commerce Payments installed？（）A The commerce instance would be created successfully.B Attempting to configure payments instance after the commerce instance is already created will not be possible.C The commerce instance creation will fail on the step that would normally configure the payments instance.D After installing Commerce Payments， the administrator can enter the needed payment configuration values through the Administration Console.

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