企业应当披露与商品期货套期业务有关的信息包括（ ）。
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1 .Network Solutions, Inc. (NSI) providesnetwork services to large corporations in the banking industry. To performthese services, it relies on personnel performing various job functions. Whichof the following statements is/are correct for Network Solutions, Inc.? I. NSI's database administrator maintains and supports its database system(s). II. NSI's network administrator supports its own internal network(s) by monitoring performance of those networks and troubleshooting any problems. III. NSI's database administrator and network administrator can be the same person.
A II and III only are correct. B III only is correct. C I, II, and III are correct. D I and II only are correct.
2 .套期关系应当终止的情况有（ ）。
A 因风险管理目标的变化，企业不能再指定既定的套期关系 B 套期工具被平仓或到期交割 C 被套期项目风险敞口消失 D 套期关系不再满足《商品期货套期业务会计处理暂行规定》有关套期会计的应用条件
3 .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...
4 .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...
5 .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.
7 .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.
8 .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（ ）。
A “套期损益”科目 B “被套期项目”科目 C “净敞口套期损益”科目 D 在“其他综合收益”科目下设置“套期储备”明细科目
9 .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.
10 .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
