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更多“Mark and Gerald are twins.They…”相关的问题
A.interrupted
B.interruption
C.interrupt
D.interrupting
A.Stowe
B.John Steinbeck
C.Hawthorne
D.Mark Twain
What was the price of US dollar against mark on Monday？
A．1.53 marks.
B．1.57 marks.
C．1.55 marks.
D．122.75 yen.
ace level (i.e. the complement of a mark) for one element period. This element is called the start bit and has a duration of T seconds. The transmitter then sends the character, l bit at a time, by placing each successive bit on the line for a duration of T seconds, until all bits have been transmitted. Then a single parity bit is calculated by the transmitter and sent after the data bits. Finally, the transmitter sends a stop bit at a mark level (i.e. the same level as the idle state) for one or two bit periods. Now the transmitter may send another character whenever it wishes.
At the receiving end of an asynchronous serial data link, the receiver continually monitors the line looking for a start bit. Once the start bit has been detected, the receiver waits until the end of the start bit and then samples the next N bits at their centers, using a clock generated locally by the receiver. As each incoming bit is sampled, it is used to construct a new character. When the received character has been assembled, its parity is calculated and compared with the received parity bit following the character. If they are not equal, a parity error flag is set to indicate a transmission error.
(1).When the transmitter wishes to send data, it first ().
A.places the line in a space level
B.puts the line in a mark level
C.sends a stop bit
D.places a bit at logical l level
(2).Then a single parity bit is calculated by the transmitter and ().
A.compared with the received parity bit
B.sent with the data bits
C.sent after the data bits
D.sent before the data bits
(3).At the receiving end of an asynchronous serial data link, the receiver continually monitors the line().
A.waiting for the end of the start bit
B.looking for a start bit
C.generating a clock
D.constructing a new character
(4).When the transmitter wishes to send data , it first sends().
A.a character at the same time
B.a character to the line
C.the start bit
D.a mark level to the line
(5).The transmitter then send the character, for a duration of T seconds().
A.each bit
B.all bits
C.successive bits
D.a start bit and a character
(1)试定义该广义表的类结构，
(2)采用递归的算法对一个非递归的广义表进行遍历。
(3)试使用一个栈，实现一个非递归算法，对一个非递归广义表进行遍历。
Think of all the ways that you use your arms and hands.You use(1)to open doors, carry boxes, climb trees and ride bikes.Jessica Coxwas born(2)arms.But she didn' tlet that(3)her from doing things.She (4)to feed herself, paint and play the piano by using her feet.When she was at (5)，Jessica watched the other students on the playground.She did not have hands to catch balls with, (6)she did not have arms to climb with.Jessica imagined herself as a girl of unusually great ability.She would(7)over the playground and take her friends into the sky.Many years later, when Jessica (8)，she did fly.She learnt to fly a plane! It was (9)work, but Jessica was patient, confident and brave.She controlled the plane with her feet.She made her (10)come true.
1.A、that
B、them
C、her
D、it
2.A、without
B、along
C、incduding
D、towards
3.A、divide
B、add
C、lend
D、stop
4.A、paid
B、refused
C、learnt
D、forgot
5.A、school
B、bed
C、hospital
D、town
6.A、so
B、but
C、and
D、though
7.A、fly
B、knock
C、fall
D、push
8.A、set up
B、grew up
C、gave up
D、warmed up
9.A、comfortable
B、lazy
C、small
D、hard
10.A、mark
B、advice
C、dream
D、report
(a) Gasnature is a publicly traded entity involved in the production and trading of natural gas and oil. Gasnature jointly owns an underground storage facility with another entity, Gogas. Both parties extract gas from offshore gas fields, which they own and operate independently from each other. Gasnature owns 55% of the underground facility and Gogas owns 45%. They have agreed to share services and costs accordingly, with decisions regarding the storage facility requiring unanimous agreement of the parties. The underground facility is pressurised so that the gas is pushed out when extracted. When the gas pressure is reduced to a certain level, the remaining gas is irrecoverable and remains in the underground storage facility until it is decommissioned. Local legislation requires the decommissioning of the storage facility at the end of its useful life. Gasnature wishes to know how to treat the agreement with Gogas including any obligation or possible obligation arising on the underground storage facility and the accounting for the irrecoverable gas. (9 marks)
(b) Gasnature has entered into a 10-year contract with Agas for the purchase of natural gas. Gasnature has made an advance payment to Agas for an amount equal to the total quantity of gas contracted for 10 years which has been calculated using the forecasted price of gas. The advance carries interest of 6% per annum, which is settled by way of the supply of extra gas. Fixed quantities of gas have to be supplied each month and there is a price adjustment mechanism in the contract whereby the difference between the forecasted price of gas and the prevailing market price is settled in cash monthly. If Agas does not deliver gas as agreed, Gasnature has the right to claim compensation at the current market price of gas. Gasnature wishes to know whether the contract with Agas should be accounted for under IFRS 9 Financial Instruments. (6 marks)
(c) Additionally, Gasnature is finalising its financial statements for the year ended 31 August 2015 and has the following issues:
(i) Gasnature purchased a major refinery on 1 January 2015 and the directors estimate that a major overhaul is required every two years. The costs of the overhaul are approximately $5 million which comprises $3 million for parts and equipment and $2 million for labour. The directors proposed to accrue the cost of the overhaul over the two years of operations up to that date and create a provision for the expenditure. (4 marks)
(ii) From October 2014, Gasnature had undertaken exploratory drilling to find gas and up to 31 August 2015 costs of $5 million had been incurred. At 31 August 2015, the results to date indicated that it was probable that there were sufficient economic benefits to carry on drilling and there were no indicators of impairment. During September 2015, additional drilling costs of $2 million were incurred and there was significant evidence that no commercial deposits existed and the drilling was abandoned. (4 marks)
Required:
Discuss, with reference to International Financial Reporting Standards, how Gasnature should account for the above agreement and contract, and the issues raised by the directors.
Note: The mark allocation is shown against each of the items above.
Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)
The Committee of Sponsoring Organisations (COSO) of the Treadway Commission is an American voluntary, private sector organisation and is unconnected to government or any other regulatory authority. It was established in 1985 to help companies identify the causes of fraudulent reporting and to create internal control environments able to support full and accurate reporting. It is named after its fi rst chairman, James Treadway, and has issued several guidance reports over the years including important reports in 1987, 1992 and 2006.
In 2009, COSO issued new ‘Guidance on monitoring internal control systems’ to help companies tighten internal controls and thereby enjoy greater internal productivity and produce higher quality reporting. The report, written principally by a leading global professional services fi rm but adopted by all of the COSO members, noted that ‘unmonitored controls tend to deteriorate over time’ and encouraged organisations to adopt wide ranging internal controls. It went on to say that, the ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’
After its publication, the business journalist, Mark Rogalski, said that the latest report contained ‘yet more guidance from COSO on how to make your company less productive by burdening it even more with non-productive things to do’ referring to the internal control guidance the 2009 report contains. He said that there was no industry sector-specifi c advice and that a ‘one-size-fi ts-all’ approach to internal control was ‘ridiculous’. He further argued that there was no link between internal controls and external reporting, and that internal controls are unnecessary for effective external reporting.
Another commentator, Claire Mahmood, wrote a reply to Rogalski’s column pointing to the views expressed in the 2009 COSO report that, ‘over time effective monitoring can lead to organisational effi ciencies and reduced costs associated with public reporting on internal control because problems are identifi ed and addressed in a proactive, rather than reactive, manner.’ She said that these benefi ts were not industry sector specifi c and that Rogalski was incorrect in his dismissal of the report’s value. She also said that although primarily concerned with governance in the USA, the best practice guidance from COSO could be applied by companies anywhere in the world. She said that although the USA, where COSO is based, is concerned with the ‘rigid rules’ of compliance, the advice ought to be followed by companies in countries with principles-based approaches to corporate governance because it was best practice.
Required:
(a) Distinguish between rules-based and principles-based approaches to internal control system compliance as described by Claire Mahmood and discuss the benefi ts to an organisation of a principles-based approach. (7 marks)
(b) Mr Rogalski is sceptical over the value of internal control and believes that controls must be industry-specifi c to be effective. Required: Describe the advantages of internal control that apply regardless of industry sector and briefl y explain the meaning of the statement, ‘unmonitored controls tend to deteriorate over time’. Your answer should refer to the case scenario as appropriate. (10 marks)
(c) The COSO report explains that ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’ Required: Defi ne ‘internal audit testing’ and explain the roles of internal audit in helping ensure the effectiveness of internal control systems. (8 marks)
