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。（ ）
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1 .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.
2 .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...
3 .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.
4 .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
5 .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.
7 .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.
8 .套期保值的本质在于“风险对冲”和“风险转移”。 （ ）
Y 对 N 错
9 .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 ...
10 .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
