题目
A. operator training
B. cache size of the two clusters
C. fibre bandwidth capability between the sites
D. number of stacked tape drives attached to each cluster
第1题
第2题
A.The 7042-CR4 is a rack mounted model, compared to the 7042-C06, which is adesktop.
B.The 7042-CR4 is limited to 16 managed systems, compared to a limit of 32 for the 7042-C06.
C.The 7042-C06 has faster CPUs and twice the RAM compared to the 7042-CR4,which is suited to large enterprise deployments.
D.The 7042-C06 can manage POWER5-based hardware, in addition to POWER6, while the 7042-CR4 can only manage POWER6-based hardware.
第3题
Required:
(a) (i) Discuss the criteria which must be met for a contract with a customer to fall within the scope of IFRS 15. (5 marks)
(ii) Discuss the four remaining steps which lead to revenue recognition after a contract has been identified as falling within the scope of IFRS 15. (8 marks)
(b) (i) Tang enters into a contract with a customer to sell an existing printing machine such that control of the printing machine vests with the customer in two years’ time. The contract has two payment options. The customer can pay $240,000 when the contract is signed or $300,000 in two years’ time when the customer gains control of the printing machine. The interest rate implicit in the contract is 11·8% in order to adjust for the risk involved in the delay in payment. However, Tang’s incremental borrowing rate is 5%. The customer paid $240,000 on 1 December 2014 when the contract was signed. (4 marks)
(ii) Tang enters into a contract on 1 December 2014 to construct a printing machine on a customer’s premises for a promised consideration of $1,500,000 with a bonus of $100,000 if the machine is completed within 24 months. At the inception of the contract, Tang correctly accounts for the promised bundle of goods and services as a single performance obligation in accordance with IFRS 15. At the inception of the contract, Tang expects the costs to be $800,000 and concludes that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will occur. Completion of the printing machine is highly susceptible to factors outside of Tang’s influence, mainly issues with the supply of components.
At 30 November 2015, Tang has satisfied 65% of its performance obligation on the basis of costs incurred to date and concludes that the variable consideration is still constrained in accordance with IFRS 15. However, on 4 December 2015, the contract is modified with the result that the fixed consideration and expected costs increase by $110,000 and $60,000 respectively. The time allowable for achieving the bonus is extended by six months with the result that Tang concludes that it is highly probable that the bonus will be achieved and that the contract still remains a single performance obligation. Tang has an accounting year end of 30 November. (6 marks)
Required:
Discuss how the above two contracts should be accounted for under IFRS 15. (In the case of (b)(i), the discussion should include the accounting treatment up to 30 November 2016 and in the case of (b)(ii), the accounting treatment up to 4 December 2015.)
Note: The mark allocation is shown against each of the items above.
Professional marks will be awarded in question 4 for clarity and quality of presentation. (2 marks)
第4题
Supermarket's New Strategy
One supermarket in Tokyo has managed to solve the problems of shoplifting, mistakes by cashiers, and long lines of customers waiting at the cash registers. It is Japan's advanced computer technology that has come (51) with the answers.
Shoppers at an OK supermarket on the outskirts of the city now push a cart (52) a plastic card chained to it and buy from glass cases where the goods are on display. The plastic card has a magnetic number imprinted on it. Each customer carries his or her own card, which is (53) at the exit. While shopping, the customer pushes the card into a slot beside whichever items are wanted and pushes a button or two. The glass covered vending machines are connected to a computer that (54) the price of every item in the store. Prices of every purchase are added up automatically. (55) she has finished shopping, the customer hands her card to a cashier who (56) it into the register. A second later the (57) pops out.
Shoplifting is physically impossible. Once you touch a commodity the computer remembers it no matter how you hide it or (58) you eat it on the spot.
A cashier at the OK supermarket is now able to work 15 times faster than her (59) at a conventional supermarket. Only two cashiers, (60) , are required at the store, which (61) 2,500 separate items. One man is enough to keep the vending machine filled, because whenever the stock for a certain commodity is (62) to run out, a red lamp in the computer-room (63) him.
But there are disadvantages too: a customer cannot (64) his or her mind about a purchase. Once touched, the item cannot be put back. The customer must (65) a cashier with it first and get a refund later. There are also no fresh vegetables or fish on sale—everything is prepackaged.
(51)
A.together
B.up
C.along
D.on
第5题
Observe that for the programmer, as for the chef, the urgency of the patron (顾客) may govern the scheduled completion of the task, but it cannot govern the actual completion. An ome?lette (煎鸡蛋) , promised in two minutes, may appear to be progressing nicely. But when it has not set in two minutes, the customer has two choices—waits or eats it raw. Software customers have had (71) choices.
Now I do not think software (72) have less inherent courage and firmness than chefs, nor than other engineering managers. But false (73 ) to match the patron' s desired date is much more common in our discipline than elsewhere in engineering. It is very (74) to make a vigorous, plausible, and job risking defense of an estimate that is derived by no quantitative method, supported by little data, and certified chiefly by the hunches of the managers.
Clearly two solutions are needed. We need to develop and publicize productivity figures, bug-incidence figures, estimating rules, and so on. The whole profession can only profit from (75) such data. Until estimating is on a sounder basis, individual managers will need to stiffen their backbones and defend their estimates with the assurance that their poor hunches are better than wish derived estimates.
(71)
A.no
B.the same
C.other
D.lots of
第6题
Now I do not think software (72) have less inherent courage and firmness than chefs, nor than other engineering managers. But false (73) to match the patron's desired date is much more common in our discipline than elsewhere in engineering. It is very (74) to make a vigorous, plausible, and job risking defense of an estimate that is derived by no quantitative method, supported by little data, and certified chiefly by the hunches of the managers.
Clearly two solutions are needed. We need to develop and publicize productivity figures, bug-incidence figures, estimating rules, and so on. The whole profession can only profit from (75) such data. Until estimating is on a sounder basis, individual managers will need to stiffen their backbones and defend their estimates with the assurance that their poor hunches are better than wish derived estimates.
71
A. no
B.the same
C.other
D.lots of
第7题
A.VLAN
B.zoning
C.trunking
D.LUN masking
第8题
A. add one SVC
B. install one DS8700
C. install one DS8800
D. install one XIV system
第9题
Observe that for the programmer,as for the chef,the urgency of the patron(顾客) may govern the scheduled completion of the task,but it cannot govern the actual completion.An omelette(煎鸡蛋),promised in two minutes,may appear to be progressing nicely.But when it has not set in two minutes,the customer has two choices—waits or eats it raw.Software customers have had (71) choices.
Now I do not think software (72) have less inherent courage and firmness than chefs,nor than other engineering managers.But false (73) to match the patron's desired date is much more common in our discipline than elsewhere in engineering.It is very (74) to make a vigorous,plausible,and job risking defense of an estimate that is derived by no quantitative method,supported by little data,and certified chiefly by the hunches of the managers.
Clearly two solutions are needed.We need to develop and publicize productivity figures,bug-incidence figures,estimating rules,and so on.The whole profession can only profit from (75) such data.Until estimating is on a sounder basis,individual managers will need to stiffen their backbones and defend their estimates with the assurance that their poor hunches are better than wish derived estimates.
(71)
A.no
B.the same
C.other
D.lots of
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