Which of the following errors most likely would be detected by batch financial totals?
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A 价格风险 B 汇率风险 C 市场风险 D 信用风险
2 .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...
3 .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。
A 市场波动 B 价格波动 C 利率波动 D 汇率波动
4 .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.
5 .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
7 .（ ）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
8 .A systems engineer is developing the input routines for a payroll system. Which of the following methods validates the proper entry of hours worked for each employee?
A Check digit. B Capacity check. C Sequence check. D Reasonableness check.
9 .下列有关套期保值的风险分析表述正确的是（ ）。
A 价格波动风险是指在期货行情变动较大时，公司可能无法实现在原材料成本价格或其上方卖出套保合约，造成损失 B 资金风险是指期货交易采取保证金和逐日盯市制度，如行情急剧变化，可能造成资金流动性风险，甚至因为来...
10 .Which of the following statements is correct for application programs and application programmers?
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