题目
第1题
A.It is used by auditors as a guide for their nonaudit services only
B.It is the accepted form. of accounting principles around the world
C.It cannot be modified once established by the American Institute of Certified Public Accountants
D.It sets rules for how corporations must set their accounts on their financial statements
第2题
Several massive leakages of customer and employee data this year—from organizations as diverse as Time Warner, the American defense contractor Science Applications International Corp and even the University of California, Berkeley—have left managers hurriedly peering into their intricate IT systems and business processes in search of potential vulnerabilities.
"Data is becoming an asset which needs to be guarded as much as ally other asset", says Haim Mendelson of Stanford University's business school. "The ability to guard customer data is the key to market value, which the board is responsible for on behalf of shareholders". Indeed, just as there is the concept of Generally Accepted Accounting Principles (GAAP), perhaps it is time for GASP. Generally Accepted Security Practices, suggested Eli Norm of New York's Columbia Business School. "Setting the proper investment level for security, redundancy, and recovery is a management issue, not a technical one". He says.
The mystery is that this should come as a surprise to any boss. Surely it should be obvious to the dimmest executive that trust, that most valuable of economic assets, is easily destroyed and hugely expensive to restore—and that few things are more likely to destroy trust than a company letting sensitive personal data get into the wrong hands.
The current state of affairs may have been encouraged—though not justified—by the lack of legal penalty (in America, but not Europe) for data leakage. Until California recently passed a law, American firms did not have to tell anyone, even the victim, when data went astray. That may change fast: lots of proposed data-security legislation is now doing the rounds in Washington, D.C. Meanwhile, the theft of information about some 40 million credit-card accounts in America, disclosed on June 17th, overshadowed a hugely important decision a day earlier by America's Federal Trade Commission (FTC) that puts corporate America on notice that regulators will act if firms fall to provide adequate data security.
The statement "It never rains but it pours" is used to introduce ______.
A.the fierce business competition
B.the feeble boss-board relations
C.the threat from news reports
D.the severity of data leakage
第4题
Several massive leakages of customer and employee data this year- fromorganizations as diverse as Time Warner, the American defense contractor ScienceApplications International Corp and even the University of California.Berkeley-have left managers hurriedly peering into their intricate 11 systemsand business processes in search of potential vulnerabilities.
“Data is becoming an asset which needs no be guarded as much as any otherasset.” says I am Mendelson of Stanford University's business school “Theability guard customer data is the key to market value, which the board isresponsible for on behalf of shareholders” Indeed, just as there is the conceptof Generally Accepted Accounting Principles (GAAP). perhaps it is time for GASP.Generally Accepted Security Practices, suggested Eli Noam of New York's ColumbiaBusiness School. “Setting the proper investment level for security, redundancy,and recovery is a management issue, not a technical one.” he says.
The mystery is that this should come as a surprise to any boss. Surely itshould be obvious to the dimmest exccutive that trust, that most valuable ofeconomic assets, is easily destroyed and hugely expensive to restore-and thatfew things are more likely to destroy trust than a company letting sensitivepersonal data get into the wrong hands.
The current state of affairs may have been encouraged-though notjustified-by the lack of legal penalty (in America, but not Europe) for dataleakage. Until California recently passed a law. American firms did not have totell anyone, even the victim, when data went astray, I hat may change fast lotsof proposed data-security legislation now doing the rounds in Washington. D.C.Meanwhile. the theft of information about some 40 million credit-card accountsin America, disclosed on June 17th. overshadowed a hugely important decision aday earlier by America's Federal Trade Commission (FTC) that puts corporateAmerica on notice that regulators will act if firms fail to provide adequatedata security.
第36题:The statement: “It never rainsbut it pours” is used to introduce
A.the fierce businesscompetition.
B.the feeble boss-board relations
C.the threat fromnews reports.
D.the severity of data leakage.
第8题
Is the reversal of an inventory write-down permitted under U.S. GAAP (generally accepted accounting principles) and International Financial Reporting Standards (IFRS)?
A. No, under both
B. Yes, under both
C. Yes under IFRS but not under U.S. GAAP
第9题
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