公允价值套期、现金流量套期或境外经营净投资套期，运用企业会计准则规定的套期保值会计方法进行处理时必须满足一定的条件。（ ）
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1 .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
2 .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.
3 .套期保值的本质在于“风险对冲”和“风险转移”。 （ ）
Y 对 N 错
4 .Which one of the following statements about an executive information system (EIS) is incorrect? The EIS:
A Is designed to accept data from many different sources; to combine, integrate, and summarize the data; and to display this data in a format that is easy to understand and use. B Provides top executives with immediate and easy access to information in a highly interactive format. C Is likely to be ...
5 .公司从事商品期货套期保值，主要是通过买入（卖出）与现货市场数量相当、交易方向相反的期货合约，以达到规避价格波动风险的目的。（ ）
Y 对 N 错
7 .Review of the audit log is an example of which of the following types of security control?
A Preventive. B Governance. C Corrective. D Detective.
8 .企业应该综合考虑风险来源、套期保值工具特点、套期保值效果以及成本等因素，选择结构简单、流动性强、风险可控的金融衍生工具开展套期保值业务。（ ）
Y 对 N 错
9 .Which of the following is the responsibility of an MIS steering committee?
A A steering committee must develop clear specifications. Before third parties bid on a project, clear specifications must be developed, including exact descriptions and definitions of the system, explicit deadlines, and precise acceptance criteria. B Steering committee must assess the operations of...
10 .企业至少应当在资产负债表日或相关情况发生重大变化将影响套期有效性要求时，对现有的套期关系进行评估，并以书面形式记录评估情况。（ ）
Y 对 N 错
