Which of the following statements is correct for application programs and application programmers?
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1 .公司（ ）负责对保值的效果进行核算，并定期出具评价报告，以检验期货套期保值的有效性。
A 财务部 B 人力资源部 C 市场部 D 销售部
2 .Which of the following errors most likely would be detected by batch financial totals?
A Malfeasance resulting from a receivable clerk's pocketing of a customer's payment and altering of the related records. B A purchase order mistakenly entered into two different batches. C A missing digit in an invoice number in a batch of daily sales. D A transposition error on one employee's paych...
3 .（ ）是在将来某一指定时刻以约定价格买入或卖出某一产品的合约。
A 期货 B 期权 C 互换 D 远期合约
4 .A systems engineer is developing the input routines for a payroll system. Which of the following methods validates the proper entry of hours worked for each employee?
A Check digit. B Capacity check. C Sequence check. D Reasonableness check.
5 .下列有关套期保值的风险分析表述正确的是（ ）。
A 价格波动风险是指在期货行情变动较大时，公司可能无法实现在原材料成本价格或其上方卖出套保合约，造成损失 B 资金风险是指期货交易采取保证金和逐日盯市制度，如行情急剧变化，可能造成资金流动性风险，甚至因为来...
7 .下列各项中属于公司采取的风险控制措施的有（ ）。
A 组织机构控制 B 报告制度控制 C 保值效果评价 D 档案管理制度
8 .Which of the following statements is not correct for segregation of duties in an IT environment?
A Segregation of duties in an IT environment is defined as dividing responsibilities for different portions of a transaction among several different people. B The IT department is a support group in that it normally does not initiate or authorize transactions. C Segregation of duties in an IT enviro...
9 .为了实现有效的对冲，套期保值要坚持的原则有（ ）。
A 种类相同或相关原则 B 数量相等或相当原则 C 交易方向相反原则 D 月份相同或相近原则
10 .Which of the following areas of responsibility would normally be assigned to a systems programmer in a computer system environment?
A Operating systems and compilers. B Computer operations. C Data communications hardware and software. D Systems analysis and applications programming.
