网友您好， 请在下方输入框内输入要搜索的题目：
题目内容
（请给出正确答案）
单选题
At the end of the financial year， an accounts accumulation batch is run. This batch updates the company’s accounting records. During the batch run process， some incorrect entries were inserted into the ACCOUNT table. You identified the bug and immediately stopped the batch run process， but 3000 incorrect records were inserted into the ACCOUNT table before the batch process was stopped. You want to recover the table to the state it was at 11：50 P.M. Which flashback feature will you use？（）
A
Flashback Drop
B
Flashback Database
C
Flashback Table
D
Flashback Version Query
参考答案
参考解析
解析：
暂无解析
更多 “单选题At the end of the financial year， an accounts accumulation batch is run. This batch updates the company’s accounting records. During the batch run process， some incorrect entries were inserted into the ACCOUNT table. You identified the bug and immediately stopped the batch run process， but 3000 incorrect records were inserted into the ACCOUNT table before the batch process was stopped. You want to recover the table to the state it was at 11：50 P.M. Which flashback feature will you use？（）A Flashback DropB Flashback DatabaseC Flashback TableD Flashback Version Query” 相关考题
考题
During the closing process, some balance sheet accounts are closed and end the period with a zero balance.()
此题为判断题(对，错)。
考题
(b) Determine whether the factoring company’s offer can be recommended on financial grounds. Assume aworking year of 365 days and base your analysis on financial information for 2006. (8 marks)
考题
(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated inthe financial statements of Savage for the year ended 31 October 2005. (4 marks)
考题
(b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for thisloan was 8 per cent. Interest is payable by Bromwich at the end of each year and the loan is repayable on30 November 2007. At 30 November 2005, the directors of Ambush have heard that Bromwich is in financialdifficulties and is undergoing a financial reorganisation. The directors feel that it is likely that they will onlyreceive $100,000 on 30 November 2007 and no future interest payment. Interest for the year ended30 November 2005 had been received. The financial year end of Ambush is 30 November 2005.Required:(i) Outline the requirements of IAS 39 as regards the impairment of financial assets. (6 marks)
考题
(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements ofAmbush for the year ended 30 November 2005. (4 marks)
考题
(b) Describe with suitable calculations how the goodwill arising on the acquisition of Briars will be dealt with inthe group financial statements and how the loan to Briars should be treated in the financial statements ofBriars for the year ended 31 May 2006. (9 marks)
考题
Required:Discuss the principles and practices which should be used in the financial year to 30 November 2008 to accountfor:(b) the costs incurred in extending the network; (7 marks)
考题
(c) Prepare brief notes for the proposed meeting with Charles and Jane. Clearly identify the further informationyou would need in order to advise them more fully and suggest appropriate personal financial planningprotection products, in respect of both death and serious illness. (9 marks)You should assume that the income tax rates and allowances for the tax year 2005/06 and the corporation taxrates for the financial year 2005 apply throughout this question.
考题
(b) Using the information provided, state the financial statement risks arising and justify an appropriate auditapproach for Indigo Co for the year ending 31 December 2005. (14 marks)
考题
(b) You are the manager responsible for the audit of Poppy Co, a manufacturing company with a year ended31 October 2008. In the last year, several investment properties have been purchased to utilise surplus fundsand to provide rental income. The properties have been revalued at the year end in accordance with IAS 40Investment Property, they are recognised on the statement of financial position at a fair value of $8 million, andthe total assets of Poppy Co are $160 million at 31 October 2008. An external valuer has been used to providethe fair value for each property.Required:(i) Recommend the enquiries to be made in respect of the external valuer, before placing any reliance on theirwork, and explain the reason for the enquiries; (7 marks)
考题
You are an audit manager responsible for providing hot reviews on selected audit clients within your firm of CharteredCertified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows totalassets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary ofissues for your review:‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a valueof $25,000. The only audit evidence we have requested and obtained is a management representation stating thefollowing:(1) that the amount is owed to Pulp Co from Jarvis Co,(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and(3) that the balance is likely to be received six months after Pulp Co’s year end.The receivable was also outstanding at the last year end when an identical management representation was provided,and our working papers noted that because the balance was immaterial no further work was considered necessary.No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firmand we have verified that Pulp Co does not own any shares in Jarvis Co.’Required:(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co asat 31 January 2008:(i) Comment on the matters you should consider. (5 marks)
考题
On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )A. Uncollectible accounts expense for the yearB. total of the accounts receivables written-off during the yearC. total estimated uncollectible accounts as of the end of the yearD. sum of all accounts that are past due.
考题
The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.()
考题
下列程序要求用户输入一个年份，并能够判断用户输入的年份是否是闰年，下划线处应填( )。 Sub EnSure() Dim year As Integer year=Val(InputBox("请输入年份:")) If(year Mod 4=0 ______ year Mod 100＜＞0) ______ (year Mod 400=0) Then Print "您输入的是闰年" Else Print "不是闰年，是普通年份" End If End SubA．And AndB．And OrC．Or OrD．Or Or
考题
The following financial information relates to HGR Co:Statement of financial position at the current date (extracts)The finance director has completed a review of accounts receivable management and has proposed staff training and operating procedure improvements, which he believes will reduce accounts receivable days to the average sector value of 53 days. This reduction would take six months to achieve from the current date, with an equal reduction in each month. He has also proposed changes to inventory management methods, which he hopes will reduce inventory days by two days per month each month over a three-month period from the current date. He does not expect any change in the current level of accounts payable.HGR Co has an overdraft limit of $4,000,000. Overdraft interest is payable at an annual rate of 6·17% per year, with payments being made each month based on the opening balance at the start of that month. Credit sales for the year to the current date were $49,275,000 and cost of sales was $37,230,000. These levels of credit sales and cost of sales are expected to be maintained in the coming year. Assume that there are 365 working days in each year.Required:(a) Discuss the working capital financing strategy of HGR Co. (7 marks)(b) For HGR Co, calculate:(i) the bank balance in three months’ time if no action is taken; and(ii) the bank balance in three months’ time if the finance director’s proposals are implemented.Comment on the forecast cash flow position of HGR Co and recommend a suitable course of action.(10 marks)(c) Discuss how risks arising from granting credit to foreign customers can be managed and reduced.(8 marks)
考题
Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.Which of the following statements about intra-group profits in consolidated financial statements is/are correct?(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party(ii) Eliminating intra-group unrealised profits never affects non-controlling interests(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in fullA.(i) onlyB.(i) and (ii)C.(ii) and (iii)D.(iii) only
考题
You are the audit manager of Chestnut Co and are reviewing the key issues identified in the files of two audit clients.Palm Industries Co (Palm)Palm’s year end was 31 March 2015 and the draft financial statements show revenue of $28·2 million, receivables of $5·6 million and profit before tax of $4·8 million. The fieldwork stage for this audit has been completed.A customer of Palm owed an amount of $350,000 at the year end. Testing of receivables in April highlighted that no amounts had been paid to Palm from this customer as they were disputing the quality of certain goods received from Palm. The finance director is confident the issue will be resolved and no allowance for receivables was made with regards to this balance.Ash Trading Co (Ash)Ash is a new client of Chestnut Co, its year end was 31 January 2015 and the firm was only appointed auditors in February 2015, as the previous auditors were suddenly unable to undertake the audit. The fieldwork stage for this audit is currently ongoing.The inventory count at Ash’s warehouse was undertaken on 31 January 2015 and was overseen by the company’s internal audit department. Neither Chestnut Co nor the previous auditors attended the count. Detailed inventory records were maintained but it was not possible to undertake another full inventory count subsequent to the year end.The draft financial statements show a profit before tax of $2·4 million, revenue of $10·1 million and inventory of $510,000.Required:For each of the two issues:(i) Discuss the issue, including an assessment of whether it is material;(ii) Recommend ONE procedure the audit team should undertake to try to resolve the issue; and(iii) Describe the impact on the audit report if the issue remains UNRESOLVED.Notes:1 The total marks will be split equally between each of the two issues.2 Audit report extracts are NOT required.
考题
Robert Thompson invests in a stock ________ will pay dividends of $3.00 at the end of the first year and $3.30 at the end of the second year.A. they B. what C. when D. that
考题
资料：（四）
Of all the lessons taught by the financial crisis, the most personal has been that we Americans should not be proud of our financial skills. We take out home loans we can't afford. We run up sky-high credit-card debts. We don't save nearly enough for retirement.
In response, supporters of financial-literacy education are raising their voices. School districts in many states are adding money-management courses to their curriculum. The government is encouraging students to compete in the National Financial Capability Challenge. However, there is little evidence that traditional efforts to boost financial know-how help students make better decisions outside the classroom. Even as the financial-literacy movement has gained steam over the past decade, scores have been falling on tests that measure how well students perform in marking financial decisions.
Given the situation, a growing number of researchers and educators agree that a more radical approach is needed. They advocate starting financial education a lot earlier than high school, putting real money and spending decisions into kids′ hands, and encouraging students to talk openly about the emotions and social influences about spending.
Yet even the skeptics are slow to write off financial education completely. "We need to rigorously study the financial decisions of alumni like Ariel and Alex and compare with those too speculative to recommend one education approach over another." says Mike Sheden, a professor at Washington University in St. Louis who is conducting a seven-year study on Whether giving children real bank accounts would result in long-term smart financial decisions. Yes, good, solid research like this takes a lot of time and resources, but it is in our own best interest to pursue it.
What is the passage mainly about?（ ）
A.Approach to financial education
B.Americans' financial skills
C.Reform on financial education
D.Lessons of financial crisis
考题
By the end of this year, I（）enough money for a holidayAwill saveBwill be savingCwill have savedDwill be saved
考题
At the end of the financial year， an accounts accumulation batch is run. This batch updates the company’s accounting records. During the batch run process， some incorrect entries were inserted into the ACCOUNT table. You identified the bug and immediately stopped the batch run process， but 3000 incorrect records were inserted into the ACCOUNT table before the batch process was stopped. You want to recover the table to the state it was at 11：50 P.M. Which flashback feature will you use？（）A、 Flashback DropB、 Flashback DatabaseC、 Flashback TableD、 Flashback Version Query
考题
单选题How often will the accepted candidate submit general financial reports?A
Once a monthB
Every other monthC
Twice a yearD
Once a year
考题
单选题We may conclude from the passage that ______.A
universities’ grants has risen less than 13%B
universities are facing serious pension deficitsC
universities in the UK are predicting an average surplus of 1. 6% for the end of the financial year, so no need to worry for the momentD
many universities have cut the number of research projects
考题
单选题By the end of this year, I（）enough money for a holidayA
will saveB
will be savingC
will have savedD
will be saved
热门标签
最新试卷