题目
A.Each specific elements of asset ,liability and owners' equity
B.Every business transaction
C.Each Business day
D.Each Journal entry
第1题
Separate passwords for every account make()difficult for cyber criminals to hack you.
A. it
B. that
C. what
第2题
A.it
B.that
C.what
第3题
A. twin
B. handy
C. dual
D. joint
第4题
B.The unplanned delivery costs are to be posted to a specific cost center
C.The unplanned delivery costs are to be posted to a separate G/L account for unplanned delivery costs
D.The unplanned delivery costs are to be split across the invoice items
第5题
B.The unplanned delivery costs are to be distributed prorated to calculated invoice items
C.The unplanned delivery costs can be posted by rules defined within a BAdI
D.The unplanned delivery costs are to be posted to a price difference account
E.The unplanned delivery costs are to be posted to separate G/L accounts
第6题
You are the administrator of a new Microsoft Windows 2000 Server computer named CPSRV1.
CPSRV1 is a member server in your company's Windows NT 4.0 domain, which is named CPDOMAIN. A separate Windows NT domain named CPUSERS contains all of your company's user accounts. A trust relationship exists between the CPDOMAIN domain and the CPUSERS domain.
You are installing SQL Server 2000 on CPSRV1.
You specify a service account for each SQL Server service as shown in the following table:
After the installation is complete, the MSSQLServer service and the SQLServerAgent service do not start. You need to configure the services to start without changing any security settings in either domain.
What should you do?
A.Configure the services to run under the local system account
B.Add CPSRV1 to the CPUSERS domain
C.Add CPUSERS\sqlsvr and CPUSERS\sqlagent to the local administrators group on CPSRV1
D.Add CPUSERS\sqlsvr and CPUSERS\sqlagent to the CPUSERS\Domain Admins groups.
E.Add CPUSERS\sqlsvr and CPUSERS\sqlagent to the CPUSERS\Domain users groups.
第7题
You want all users at the Ezonexam network to be able to send print jobs to either printer. However, you do not want the Executive printer to appear in the browse list when employees other than executives and administrative assistants create a new printer connection on their client computers.
What should you do?
A.Change the priority of the Executive printer to 99. Change the priority of the Admin printer to 10.
B.Change the share name of the Executive printer to Executive$. Manually reconfigure client computers that are already connected to the Executive printer.
C.Deny the Everyone group permission to access the Executive printer. Allow access to the users who are allowed to include the printer in their browse lists.
D.Install separate device drivers for the Executive printer. Configure NTFS permissions on the device driver files to allow access only to the System account and to users who are allowed to include the printer in their browse lists.
第8题
Under the SCC Rules three arbitrators are appointed unless the SCC Institute decides, at its discretion, that the arbitral tribunal should consist of a sole arbitrator. However the parties may agree otherwise. Each party appoints one arbitrator and the SCC Institute the third who will act as chairman of the arbitral tribunal, unless the parties have decided otherwise. There is no list of arbitrators but the parties may appoint any person of any nationality as arbitrator, as long as he is impartial and independent.
The parties may be represented or assisted by any person of any nationality in the proceedings.
The parties are also free to agree on :
·The place of arbitration
·The language to be used in the proceedings
·The law, or rules of law, to be applied to the substance of the case
The arbitrators act on the basis of presentations-both oral and written-submitted by the parties.
The award shall be rendered within six months and no appeal is permitted on the merits .
Claimant files its request for arbitration, appoints an arbitrator and provides the registration fee
The request for arbitration shall include the names and addresses of the parties and their counsel, a summary of the dispute, a preliminary statement of relief sought, a copy of the arbitration agreement and, the name and address of the appointed arbitrator.
The request may be faxed to the SCC Institute or sent by e-mail. However, if the request is extensive, paper copies are preferred. In such case, the request should be submitted in five copies.
At the same time as the request for arbitration is filed, the claimant shall pay a registration fee.
SCC Institute
The SCC Institute makes a preliminary check on its jurisdiction and, if the registration fee is provided, notifies the respondent.
Respondent submits its reply to the request for arbitration and appoints an arbitrator
The reply shall include comments on the request and the name and address of the appointed arbitrator. Furthermore, the respondent should submit any counterclaim or set- off claim and any objections regarding jurisdiction. The reply may be brief.
Failure from the respondent to submit a reply does not prevent the SCC Institute from proceeding with the arbitration.
SCC Institute appoints a chairman and determines the advance on costs
If the respondent fails to submit its reply, or if' the reply does not contain any information regarding an arbitrator, the SCC Institute appoints an arbitrator on the respondent's behalf.
Furthermore, apart from appointing the Chainnan and determining the Advance on Costs , the Institute decides the place of arbitration, should the parties not have determined it already.
Should the parties have decided another procedure regarding the appointment of the chairman, the SCC Institute will consider such decision.
Following the above said decisions the SCC Institute requests the parties to provide the advance on costs.
Claimant provides its part of the advance on costs
The advance on costs shall be provided in cash. However, part of the amount may be provided by way of a bank guarantee. The SCC Institute keeps model guarantees for such purpose.
Generally, Lhe parties are asked to provide the advance on costs with half each. Should the respondent fail to provide its part of the amount the claimant will be asked to provide the entire amount.
Respondent provides its part of the advance on costs
The advance on costs shall be provided in cash. However, part of the amount may be provided by way of a bank guarantee. The SCC Institute keeps model guarantees for such purpose.
Generally, the parties are asked to provide the advance on costs with half each. The respondent may not pursue a counterclaim wiLhout providing an advance on costs.
SCC Institute refers the case to the arbitral tribunal
Following the payment of the advance on costs, the case is referred to the arbitral tribunal.
The arbitral tribunal
The manner of conducting the proceedings is determined by the arbitral tribunal in compliance with the conditions set down in the arbitration agreement and the SCC rules. Due account is taken to the wishes of the parties.
Unless the parties have agreed on the language to be used in the proceedings, the arbitral tribunal will, after consultation with the parties, make such decision.
Unless the parties have agreed which law, or rules of law, shall apply to the merits of the dispute, the arbitral tribunal will apply the law, or rules of law, that it considers to be most appropriate.
The arbitral tribunal requests the claimant to submit a statement of claim. The respondent will be requested to submit a statement of defence.
Claimant submits its statement of claim
The claimant shall submit a statement of claim, including the following (unless already submitted) :
·The relief sought
·The material facts and circumstances
·A preliminary statement of evidence
The claimant may amend its claim in the course of the proceedings if the amendments are comprised by the arbitration agreement and the arbitral tribunal does not oppose thereto on account of the point of time of the amendment, the prejudice that may be caused to the other party or other circumstances.
Respondent submits its statement of defence
The respondent shall submit a statement of defence, including the following (unless already submitted) :
·A statement as to whether the respondent denies or accepts the relief sought by the claimant
·The material facts and circumstances
·Any counterclaim or set-off claim and the grounds therefore
·A preliminary statement of evidence
The respondent may amend its counterclaim or set-off claim in the course of the proceedings if the amendments are comprised by the arbitration agreement and the arbitral tribunal does not oppose thereto on account of the point of time of the amendments, the prejudice that may be caused to the other party or other circumstances.
The arbitral tribunal summons the parties to a hearing
An oral hearing shall be arranged if requested by either party, or if the arbitral tribunal considers it appropriate. The arbitral tribunal shall determine the time for the hearing, its duration and how it is to be organized, including the manner in which evidence is to be presented. When planning the hearing, the arbitral tribunal shall take into account the wishes of the parties.
At the hearing the parties shall, at the request of the arbitral tribunal, state the evidence on which they intend to rely.
Despite a party's failure to appear at the hearing, the arbitral tribunal may decide to continue the hearing and render an award.
The arbitral tribunal renders an award
An award shall be rendered not later than six months as from the date when the case was referred to the arbitral tribunal.
At the request of a party, a separate issue or part of the matter in dispute may be decided in a separate award.
If a party withdraws a claim the other party may request the arbitral tribunal to rule on the claim. A condition for such ruling is that the party requesting the award has paid an advance on costs.
When rendered an award is final and binding for the parties.
Questions for reading :
第9题
阅读下面的句子,根据文章内容进行判断,正确写“T”错误写“F”
Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to.
(1 )Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent.
(2)Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash.
(3)Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they’re due improves your company’s cash flow.
(4)Avoiding book -keeping tasks: Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end.
(5)Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill.
(6)Not keeping personal finances separate from business: Mixing up business and personal money can cause bookkeeping and legal problems.
(7)Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.
() 21. Accounting mistakes cannot be avoided.
() 22. With a lot of credit sales, your company may have no cash at hand.
() 23. It is recommended not to pay bills too soon.
() 24. Business money and personal money can be mixed up.
() 25. Try your best to know your costs before you set product or service prices.
第10题
2 Shop-lifters can be divided into three main categories: the professionals, the deliberate amateurs, and the people who just can't help themselves. The professionals do not pose much of a problem for the store detectives, who, assisted by closed circuit television, two way mirrors and various other technological devices, can usually cope with them. The professionals tend to go for high value goods in parts of the shops where security measures are tightest. And, in any case, they account for only a small percentage of the total losses due to shop-lifting.
3 The same applies to the deliberate amateur who is, so to speak, a professional in training. Most of them get caught sooner or later, and they are dealt with severely by the courts.
4 The real problem is the person who gives way to a sudden temptation and is in all other respects an honest and law-abiding citizen. Contrary to what one would expect, this kind of
shop-lifter is rarely poor. He does not steal because he needs the goods and cannot afford to pay for them. He steals because he simply cannot stop himself. And there are countless others who, because of age, sickness or plain absent-mindedness, simply forget to pay for what they take from the shops. When caught, all are liable to prosecution, and the decision whether to send for the police or not is in the hands of the store manager.
5 In order to prevent the quite incredible growth in shop-lifting offences, some stores, in fact, are doing their best to separate the thieves from the confused by prohibiting customers from taking bags into the store. However, what is most worrying about the whole problem is, perhaps, that it is yet another instance of the innocent majority being penalized and inconvenienced because of the actions of a small minority. It is the aircraft hijack situation in another form. Because of the possibility of one passenger in a million boarding an aircraft with a weapon, the other 999,999 passengers must subject themselves to searches and delays. Unless the situation in the shops improves, in ten years' time we may all have to subject ourselves to a body-search every time we go into a store to buy a tin of beans!
Why does the honest public have to pay higher prices when they go to the shops?
A.There is a "shrinkage" in market values.
B.Many goods are not available.
C.Goods in many shops lack variety.
D.There are many cases of shop-lifting.
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