套期损益”科目核算公允价值套期下套期工具和被套期项目公允价值变动形成的利得和损失。（ ）
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2 .Which of the following is the responsibility of an MIS steering committee?
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3 .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。（ ）
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5 .Which of the following statements best describes the importance of segregation of duties?
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7 .The duties and responsibilities of thedatabase administration include: I. Design and control of a firm's database. This responsibility includes ensuring application independence, back-up, and recovery procedures. II. Definition and control of the data in the data dictionary. III. Assignment of user codes and maintenance of other security measures. IV. Control of all changes in data structure and in programs that use the database.
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10 .Which of the following is considered an application input control?
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