企业按《商品期货套期业务会计处理暂行规定》对商品期货套期业务进行处理时应当视情况设置的会计科目有（ ）。
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1 .Which of the following statements is/are correct with respect to segregation of duties in an IT environment?
A In general, segregation of duties is defined as dividing responsibilities for different portions of a transaction (authorization, recording, and custody) among several different people or departments. B Segregation of duties in an IT environment normally revolves around granting and/or restricting...
2 .下列关于公允价值套期的后续处理的说法中，不正确的是（ ）。
A 被套期项目为存货的，企业应当在该存货实现销售时，将“被套期项目”科目相关账面价值转入“主营业务成本”等科目 B 被套期项目为采购商品的确定承诺的，企业应当在确认相关存货时，将“被套期项目”科目中累计公允...
3 .To maintain effective segregation of duties within the information technology function, an application programmer should have which of the following responsibilities?
A Correct detected data entry errors for the cash disbursement system. B Maintain custody of the billing program code and its documentation. C Code approved changes to a payroll program. D Modify and adapt operating system software.
4 .企业应当披露与商品期货套期业务有关的信息包括（ ）。
A 企业对风险来源 B 企业的套期策略以及对风险敞口管理的程度 C 企业的风险管理目标及相关分析，包括企业如何确定被套期项目 D 企业对运用本规定进行套期会计处理的预期效果的定性分析，包括对本期及未来期间财务状况和...
5 .A fast-growing service company is developing its information technology internally. What is the first step in the company's systems development life cycle?
A Analysis. B Design. C Testing. D Implementation.
7 .Which of the following is a person who enters data or uses the information processed by a system?
A Network Administrator. B User. C Software Developer. D Hardware Technician.
8 .2015年11月26日财政部发布了《商品期货套期业务会计处理暂行规定》，在《企业会计准则第24号——套期保值》基础上提供了可供选择的会计处理方法。（ ）
Y 对 N 错
9 .All of the following are examples of a decision support system (DSS) except for a:
A Financial modeling application. B Sensitivity analysis application. C Database query application. D Transaction processing system.
10 .套期保值的本质在于“风险对冲”和“风险转移”。 （ ）
Y 对 N 错
