下列关于公允价值套期的后续处理的说法中，不正确的是（ ）。
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1 .Jose Para is an application programmer employed by the law firm of Am, Bulance, & Chasr. AB&C is a relatively small firm with a small number of application programmers for its mainframe computer system, so Jose also acts as the system programmer for that system. Which of the following statements is correct for AB&C?
A Since Jose already has write access to application programs in his function as application programmer, his function as system programmer will more than likely provide him no additional access. B Since Jose is the system programmer, Jose can more than likely override any system security and provide...
2 .企业应当在套期关系开始时以书面形式对套期关系进行指定，下列各项中属于书面文件应当载明的事项有（ ）。
A 风险管理目标以及套期策略 B 被套期项目性质及其数量以及套期工具性质及其数量 C 被套期风险性质及其认定以及套期类型 D 对套期有效性的评估，包括被套期项目与套期工具的经济关系
3 .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.
4 .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
5 .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...
7 .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.
8 .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...
9 .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.
10 .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
