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（ ）风险的目的。
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1 .Credit Card International developed a management reporting software package that enables members to interactively query a data warehouse and drill down into transaction and trend information via various network set-ups. What type of management reporting system has Credit Card International developed?
A On-line analytical processing system. B On-line information storage system. C On-line executive information system. D On-line transaction-processing system.
2 .期货市场的两大功能是（ ）。
A 风险规避和价值发现 B 市场规避和价格发现 C 风险规避和价格发现 D 市场规避和价值发现
3 .An entity has the following sales orders in abatch: Invoice # Product Quantity Unit Price 101 K 10 50 USD5.00 102 M 15 100 USD10.00 103 P 20 150 USD25.00 104 Q 25 200 USD30.00 105 T 30 250 USD35.00 Which of the following numbers represents the document count?
A 100 B 5 C 750 D 105
4 .企业开展套期保值交易，是将期货市场当作转移（ ）的场所，以期货合约作为将来在现货市场上买卖商品的临时替代物，对现在买进但准备以后售出的商品或对将来需要买进的商品的价格进行“锁定”的交易活动。
A 价格风险 B 汇率风险 C 市场风险 D 信用风险
5 .The fixed assets and related depreciation of a company are currently tracked on a password-protected spreadsheet. The information technology governance committee is designing a new enterprise-wide system and needs to determine whether the current fixed asset process should be included because the current system seems to be working properly. What long-term solution should the committee recommend?
A Adopting the fixed-asset module of the new system for integration. B Continuing to use the current spreadsheet process because there have been no issues in this area. C Purchasing a stand-alone fixed asset program for managing the assets and related depreciation. D Developing a new fixed asset sys...
7 .Abbie mails her phone bill in every month with a remittance advice to the phone company. The remittance advice includes machine readable code that automates the input of the receipt. The remittance advice is sometimes referred with the following term:
A Data processing. B Echo check. C Sales order. D Turnaround document.
8 .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
9 .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...
10 .（ ）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
