单选题A financial institution is required to store their monthly transaction statements for 7 years. Theremust be proof that upon closure of the statements there is no alteration to the files after that date.Which of the following would the storage specialist discuss as a possible course of action to meetthis requirement？（）A archive data to encrypted diskB archive data to LTO-5 WORM mediaC backup data todeduplicated disk poolsD backup data to encrypted LTO-5 using standard media

考题 (ii) The property of the former administrative centre of Tyre is owned by the company. Tyre had decided in the yearthat the property was surplus to requirements and demolished the building on 10 June 2006. After demolition,the company will have to carry out remedial environmental work, which is a legal requirement resulting from thedemolition. It was intended that the land would be sold after the remedial work had been carried out. However,land prices are currently increasing in value and, therefore, the company has decided that it will not sell the landimmediately. Tyres uses the ‘cost model’ in IAS16 ‘Property, plant and equipment’ and has owned the propertyfor many years. (7 marks)Required:Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended31 May 2006.(The mark allocation is shown against each of the above items)

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考题 5 Financial statements have seen an increasing move towards the use of fair values in accounting. Advocates of ‘fairvalue accounting’ believe that fair value is the most relevant measure for financial reporting whilst others believe thathistorical cost provides a more useful measure.Issues have been raised over the reliability and measurement of fair values, and over the nature of the current levelof disclosure in financial statements in this area.Required:(a) Discuss the problems associated with the reliability and measurement of fair values and the nature of anyadditional disclosures which may be required if fair value accounting is to be used exclusively in corporatereporting. (13 marks)

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考题 5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimatesand errors in these financial statements?1 The reasons for the change.2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.3 An estimate of the effect of the change on future periods, where possible.A 1 and 2 onlyB 1 and 3 onlyC 2 and 3 onlyD All three items

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考题 8 Which of the following statements about accounting concepts and conventions are correct?(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.(2) The substance over form. convention means that the economic substance of a transaction should be reflected inthe financial statements, not necessarily its legal form.(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement untilrealised.(4) The application of the prudence concept means that assets must be understated and liabilities must be overstatedin preparing financial statements.A 1 and 3B 2 and 3C 2 and 4D 1 and 4.

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考题 12 Which of the following statements are correct?(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.(4) Material non-adjusting events are disclosed by note in the financial statements.A 1 and 2B 2 and 4C 3 and 4D 1 and 3

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考题 (b) You are the audit manager of Johnston Co, a private company. The draft consolidated financial statements forthe year ended 31 March 2006 show profit before taxation of $10·5 million (2005 – $9·4 million) and totalassets of $55·2 million (2005 – $50·7 million).Your firm was appointed auditor of Tiltman Co when Johnston Co acquired all the shares of Tiltman Co in March2006. Tiltman’s draft financial statements for the year ended 31 March 2006 show profit before taxation of$0·7 million (2005 – $1·7 million) and total assets of $16·1 million (2005 – $16·6 million). The auditor’sreport on the financial statements for the year ended 31 March 2005 was unmodified.You are currently reviewing two matters that have been left for your attention on the audit working paper files forthe year ended 31 March 2006:(i) In December 2004 Tiltman installed a new computer system that properly quantified an overvaluation ofinventory amounting to $2·7 million. This is being written off over three years.(ii) In May 2006, Tiltman’s head office was relocated to Johnston’s premises as part of a restructuring.Provisions for the resulting redundancies and non-cancellable lease payments amounting to $2·3 millionhave been made in the financial statements of Tiltman for the year ended 31 March 2006.Required:Identify and comment on the implications of these two matters for your auditor’s reports on the financialstatements of Johnston Co and Tiltman Co for the year ended 31 March 2006. (10 marks)

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考题 5 You are the audit manager for three clients of Bertie Co, a firm of Chartered Certified Accountants. The financialyear end for each client is 30 September 2007.You are reviewing the audit senior’s proposed audit reports for two clients, Alpha Co and Deema Co.Alpha Co, a listed company, permanently closed several factories in May 2007, with all costs of closure finalised andpaid in August 2007. The factories all produced the same item, which contributed 10% of Alpha Co’s total revenuefor the year ended 30 September 2007 (2006 – 23%). The closure has been discussed accurately and fully in thechairman’s statement and Directors’ Report. However, the closure is not mentioned in the notes to the financialstatements, nor separately disclosed on the financial statements.The audit senior has proposed an unmodified audit opinion for Alpha Co as the matter has been fully addressed inthe chairman’s statement and Directors’ Report.In October 2007 a legal claim was filed against Deema Co, a retailer of toys. The claim is from a customer who slippedon a greasy step outside one of the retail outlets. The matter has been fully disclosed as a material contingent liabilityin the notes to the financial statements, and audit working papers provide sufficient evidence that no provision isnecessary as Deema Co’s lawyers have stated in writing that the likelihood of the claim succeeding is only possible.The amount of the claim is fixed and is adequately covered by cash resources.The audit senior proposes that the audit opinion for Deema Co should not be qualified, but that an emphasis of matterparagraph should be included after the audit opinion to highlight the situation.Hugh Co was incorporated in October 2006, using a bank loan for finance. Revenue for the first year of trading is$750,000, and there are hopes of rapid growth in the next few years. The business retails luxury hand made woodentoys, currently in a single retail outlet. The two directors (who also own all of the shares in Hugh Co) are aware thatdue to the small size of the company, the financial statements do not have to be subject to annual external audit, butthey are unsure whether there would be any benefit in a voluntary audit of the first year financial statements. Thedirectors are also aware that a review of the financial statements could be performed as an alternative to a full audit.Hugh Co currently employs a part-time, part-qualified accountant, Monty Parkes, who has prepared a year endbalance sheet and income statement, and who produces summary management accounts every three months.Required:(a) Evaluate whether the audit senior’s proposed audit report is appropriate, and where you disagree with theproposed report, recommend the amendment necessary to the audit report of:(i) Alpha Co; (6 marks)

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考题 3 (a) Financial statements often contain material balances recognised at fair value. For auditors, this leads to additionalaudit risk.Required:Discuss this statement. (7 marks)

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考题 (b) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of thecarrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and(7 marks)

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考题 The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the formto be presented to shareholders at the forthcoming company general meeting. Uma has also commented that theprevious auditors did not use a liability disclaimer in their audit report, and would like more information about the useof liability disclaimer paragraphs.Required:(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.(3 marks)

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考题听力原文：M: There are several reasons why careful analysis of financial statements is necessary. What are they?W: First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing.Q: What are they talking about?(17)A．The methods of financial statements.B．The necessity of careful analysis of financial statementsC．The relationship among financial statements.D．The purpose of financial statements.

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考题 View the following SQL statements:You want to back out transaction T2. Which option would you use?() A. It is possible, but transaction T3 also backs out.B. It is possible with the NOCASCADE_FORCE option.C. It is possible with the NONCONFLICT_ONLY option.D. It is not possible because it has conflicts with transaction T3.

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考题 Which of the following activities helps to train the skill of listening for gist?A．After listening, the students are required to figure out the relationship between the characters. B．After listening, the students are required to sequence the sentences according to the story. C．After listening, the students are required to identify the characters appearing in the story. D．After listening, the students are required to decide upon the title for the text.

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考题 A financial institution is required to store their monthly transaction statements for 7 years. Theremust be proof that upon closure of the statements there is no alteration to the files after that date.Which of the following would the storage specialist discuss as a possible course of action to meetthis requirement？（）A、archive data to encrypted diskB、archive data to LTO-5 WORM mediaC、backup data todeduplicated disk poolsD、backup data to encrypted LTO-5 using standard media

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考题 A new storage array must be configured for a database server. This array will store transaction logs that are always being written. Which of the following RAID solutions would provide fault tolerance and fast write operations without the use of parity？（）A、 RAID 0B、 RAID 3C、 RAID 6D、 RAID 10

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考题 Which of the following would an administrator follow when disposing of equipment for a financial institution?（）A、Local laws and regulationsB、Escalation procedure regulationsC、Manufacturer's regulationsD、Server OEM regulations

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考题 The session of user SCOTT receives the following error after executing an UPDATE command onthe EMP table： ERROR at line 1： ORA-00060： deadlock detected while waiting for resource On investigation， you find that a session opened by user JIM has a transaction that caused the deadlock. two statements are true regarding the session of SCOTT in this scenario（）A、The session is terminated after receiving the error and JIM can continue with his transaction.B、SCOTT should perform a COMMIT or ROLLBACK to allow JIM to continue with his transaction.C、The session is rolled back after receiving the error and JIM can continue with his transaction.D、SCOTT has to reexecute the last command in the transaction after he commits the transaction.

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考题 Which two statements about Automatic Storage Management （ASM） are true？（）A、ASM provides mirroring on file by file basis.B、ASM provides automatic load balancing across all ASM disks.C、ASM supports the Oracle database and operating system files.D、ASM can be used to store trace files， alert log files， and the server parameter file （SPFILE）.

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考题 Which two statements about Flashback Query are true？（）A、It is generated by using the redo log files. B、It helps in row-level recovery from user errors.C、It can be performed to recover ALTER TABLE statements D、It fails when undo data pertaining to the transaction is overwritten.E、The database has to be opened with the resetlogs option after performing Flashback Query.

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考题单选题Which of the following would an administrator follow when disposing of equipment for a financial institution？（）A Local laws and regulationsB Escalation procedure regulationsC Manufacturer’s regulationsD Server OEM regulations

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考题多选题Which of the following statements are true? (Indicate all such statements.)Aτ(5) =τ(7)Bτ(5) τ(7) =τ(35)Cτ(5) + τ(7) =τ(12)

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考题单选题Which method would you use to undo the changes made by a particular transaction without affecting the changes made by other transactions?（）A point-in-time recoveryB execute the ROLLBACK command with transaction numberC flashback the database to before the transaction was committedD determine all the necessary undo SQL statements from FLASHBACK_TRANSACTION_QUERY and use them for recovery

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考题单选题Which of the following statements describes one of the functions of the ballast system?（）A To permit flooding of any fuel oil storage tank on any class of shipB To use it as a secondary service systemC To store reserve feed or potable water for extended cruisesD To stabilize the ship by flooding certain designed tanks with seawater

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考题单选题A new storage array must be configured for a database server. This array will store transaction logs that are always being written. Which of the following RAID solutions would provide fault tolerance and fast write operations without the use of parity？（）A RAID 0B RAID 3C RAID 6D RAID 10

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考题单选题Which of the following statements is least likely to cause the ignition of fuel vapors?（）A Static electricityB An open running electric motorC Loose wiringD Explosion proof lights

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考题单选题Which of the following would an administrator follow when disposing of equipment for a financial institution？（）A Local laws and regulationsB Escalation procedure regulationsC Manufacturer’s regulationsD Server OEM regulations

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考题单选题A new storage array must be configured for a database server. This array will store transaction logs that are always being written. Which of the following RAID solutions would provide fault tolerance and fast write operations without the use of parity？（）A RAID 0B RAID 3C RAID 6D RAID 10

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