A customer has 2 DS1s to add between adjacent nodes in a UPSR ring. What type of circuit should you recommend？（）

taTable对象被变量dt_Customer引用。已知dt_Customer表有300条记录，则执行下列语句后，新的数据表new_dt_Customer中包含D_条记录。 DataTablenew_dt_Customer=dt_Customer.Copy();

A.0

B.100

C.200

D.300

e last 2 years.

A.On

B.In

C.For

D.With

A.0

B.1

C.2

D.4

ulse Access Controe Service. When configuring the switch on the Junos Pulse Access Control Service, the customer does not find a make/model entry for it .Which two actions should the customer take to make the switch work with the Junos Pulse Access Control Service？（）

A. Add the switch to the Junos Pulse Access Control Service as a standard RADIUS.

B. Add the switch to the Junos Pulse Access Control Service using the "Any" make/model.

C. Add the switch as a firewall enforcer.

D. Obtain and configure the RADIUS dictionary for the switch and use that vendor listing for the make/model.

When anyone opens a current account at a bank, he is lending the bank money. He may (1)_____ the repayment of the money at any time, either (2)_____ cash or by drawing a check in favor of another person.(3)_____, the banker-customer relationship is that of debtor and creditor who is (4)_____ depending on whether the customer's account is (5)_____ credit or is overdrawn. But, in (6)_____ to that basically simple concept, the bank and its customer (7)_____ a large number of obligations to one another. Many of these obligations can give (8)_____ to problems and complications but a bank customer, unlike, say, a buyer of goods, cannot complain that the law is (9)_____ against him.

The bank must (10)_____ its customer's instructions, and not those of anyone else. (11)_____, for example, a customer opens an account, he instructs the bank to debit his account only in (12)_____ of checks drawn by himself. He gives the bank (13)_____ of his signature, and there is a very firm rule that the bank has no right or (14)_____ to pay out a customer's money (15)_____ a check on which its customer's signature has been (16)_____. It makes no difference that the forgery may have been a very (17)_____ one: the bank must recognize its customer's signature. For this reason there is no (18)_____ to the customer in the practice, (19)_____ by banks, of printing the customer's name on his checks. If this (20)_____ forgery, it is the bank that will lose, not the customer.

A．acquire

B．deposit

C．demand

D．derive

E-commerce has increased the_________ on customer satisfaction and delivery fulfillment．

A．center

B．focus

C．workforce

D．target

se International Financial Reporting Standards (IFRS) have contained limited guidance in certain areas. The International Accounting Standards Board (IASB) as a result of the joint project with the US Financial Accounting Standards Board (FASB) has issued IFRS 15 Revenue from Contracts with Customers. IFRS 15 sets out a five-step model, which applies to revenue earned from a contract with a customer with limited exceptions, regardless of the type of revenue transaction or the industry. Step one in the five-step model requires the identification of the contract with the customer and is critical for the purpose of applying the standard. The remaining four steps in the standard’s revenue recognition model are irrelevant if the contract does not fall within the scope of IFRS 15.

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)

A.Dealing effective with a customer who has a problem can make him/her into a more loyal customer

B.Dealing efficient with a customer who has a problem can make him/her into a more loyal customer

C.Dealing effectively with a customer who has a problem can make him/her into a more loyal customer

D.Dealing eficiency with a customer who has a problem can make him/her into a more loyal customer

A. the customer standing right in front of them.

B. the customer who owes the company the most money.

C. the customer calling on the phone.

D. the customer they have an appointment with in an hour.

With the option,the customer has an insurance-like product to ___itself against downside risk.

A.cover

B.include

C.shelter

D.avoid