企业在组织会计核算时，应遵循的会计假设包括（）。The accounting assumptions that enterprises should follow in organizing accounting include （).A．会计主体 Accounting entity assumptionB．持续经营Going concern assumptionC．会计分期 Accounting period convention assumptionD．货币计量Money measurement assumption
企业在组织会计核算时，应遵循的会计假设包括（）。The accounting assumptions that enterprises should follow in organizing accounting include （).
A．会计主体 Accounting entity assumption
B．持续经营Going concern assumption
C．会计分期 Accounting period convention assumption
D．货币计量Money measurement assumption
参考答案和解析
会计主体假设;持续经营假设;会计分期假设;货币计量假设
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资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. Which of the following is an example of internal accounting controls?（ ）.A.person is required to keep the custody of asset as well as accounting records.B.person is required to order merchandise and supplies and to receive them as well.C.person is required to handle cash and another one to maintain accounting records.D.traveling salesperson is required to present reports showing the number of calls made on customers.
Which one of the aaa accounting commands can be used to enable logging of both the start and stoprecords for user terminal sessions on the router？（）A、aaa accounting connection start-stop tacacs+B、aaa accounting exec start-stop tacacs+C、aaa accounting system start-stop tacacs+D、aaa accounting network start-stop tacacs+
You are the administrator of your company’s network. You configure a local group named accounting to have a mandatory user profile. The mandatory profile has been configured to include a custom logo that was saved with 16-bit color and 1025x768 resolution. Some of the Windows 2000 Professional computers in the accounting department have standard VGA video adapters， and others have SVGA video adapters. Several users report that when they log on to certain Windows 2000 Professional computers， the custom bitmap becomes very pixilated and distorted， and does not reflect the proper color depth. You want users to be able to correctly view the custom bitmap on any computer in the accounting department. What should you do？ （）A、Configure a roaming user profile for each user in the accounting groupB、Configure a separate user profile for each user in the accounting GroupC、Change the custom bitmap to a 16-color bitmap that has 640x480 resolution, and reconfigure the mandatory user profileD、Reinstall the appropriate WDM-compliant drivers for the computers that do not display the custom bitmap correctly.
You are designing an authentication strategy for the accounting department. Your solution must meet business requirements. What should you do？（）A、Install wireless network cards on all accounting department computers. Select PEAP authenticationB、Install user certificates on all accounting department computers. Configure these computers to respond to requests for IPSec encryptionC、Issue smart cards and smart card readers to all accounting department users and computers. Require NTLMv2 authenticationD、Issue smart cards and smart card readers to all accounting department users and computers. Configure the domain to require smart cards for the accounting department users during logon
You are the network administrator for The network consists of a single Active Directory domain named Some client computers run Windows NT 4.0 Workstation. Others run Windows 2000 Professional, and the rest run Windows XP Professional. Users in the accounting department require a shared folder for their own use only. The accounting users must be able to read, edit, and delete files in the shared folder. You create the shared folder and use default share permissions. You assign the Allow - Full Control NTFS permission to members of the Administrators group. You assign the Allow - Modify NTFS permission to the accounting users. However, accounting users report that they cannot access the shared folder. How should you solve this problem?（）A、Change the type of setting on the folder to Documents (for any file types).B、Change the NTFS permissions on the folder to assign the Allow - Delete Sub-Folders and Files permission to the accounting users.C、Add the accounting users as owners of the folder.D、Change the share permissions to assign the Allow - Full Control permission to the accounting users.
You are the administrator of a Windows 2000 network. You need to store secured files for your company’s Accounting and Legal departments on a Windows 2000 Professional computer. You want to accomplish the following goals： • Enable users in both departments to access their own files from the network • Enable users in the Accounting department to view the Legal department’s documents • Prevent users in the Legal department from being able to view the Accounting department’s documents • Enable managers within the company to access and modify both the Accounting and the Legal department’s files You take the following actions： • Create two shared folders named Accounting and Legal • Create three groups named Accounting， Legal， and Management • Allow the Accounting group Modify permission on the Accounting folder • Allow the Accounting group Read permissions on the Legal folders. • Allow the Management group Modify permission on both the Accounting and Legal folders. Which result or results do these actions produce？（）A、Users in both departments can access to their own files from the network.B、Users in the Accounting department can view the Legal department’s documents.C、Users in the Legal department cannot view the Accounting department’s documents.D、Company managers can access and modify both departments’ files.
You are the administrator of ExamSheet's Windows 2000 network. You need to store secured files for ExamSheet's accounting and legal departments on a Windows 2000 Professional computer. You create two shared folders named Accounting and Legal with the default NTFS and share permissions. You also create two groups named Accounting and Legal and add the appropriate user accounts into the appropriate groups. To meet the security requirements for the shared folders the following criteria must be met: 1.Users in both departments must be able to update their own files from the network. 2.Users in the accounting department must be able to view the legal department's documents from the network. 3.Users in the legal department must be prevented from being able to view the accounting department's documents from the network.You want to ensure that all security requirements are met using the least amount of administrative effort. What should you do? （）A、Allow the Accounting groupReadpermission on the Accounting share and the Legal shared folder. Allow the Legal groupReadpermissions on the Legal shared folder.B、Allow the Accounting groupFull Controlpermissions on the Accounting shared folder and the Legal shared folder. Allow the Legal groupFull Controlpermission on the Legal shared folder.C、Deny the Everyone groupFull Controlpermissions on the Accounting shared folder.D、Deny the Legal groupFull Controlpermission on the Accounting shared folder.
单选题In bringing up the concept of GASP the author is making the point that ______.Ashareholders interests should be properly attended toBinformation protection should be given due attentionCbusinesses should enhance their level of accounting securityDthe market value of customer data should be emphasized
单选题You are the network administrator for Company. You have been assigned the task to upgrade the 23 Windows NT Workstation 4.0 computers in the accounting department to Windows 2000 Professional. Users in the accounting department run a peer-to-peer financial and credit application on their computers. The application requires that information is passed between the accounting department computers over the network. You upgrade all the computers and configure them to have the default security settings. You want to ensure that network traffic between accounting computers is secure. What should you do? （）ADisable NetBIOS over TCP/IP on the accounting department computers.BApply the Hisecws.inf security template to the local security policy on the accounting department computers.CEnable the Encrypting File System （EFS） on all files used by the financial and credit application on the accounting department computers.DConfigure port filters for each port used by the financial and credit application on the accounting department computers.
单选题You upgrade 11 computers in the accounting department from Windows NT Workstation 4.0 to Windows 2000 Professional. All of the upgraded computers are configured to have the default security settings. After the upgrade, users in the accounting department report that they can no longer run any financial or credit applications on their computers. You want all accounting department users to be able to run these applications. You want to allow only the rights that allow users to run the applications. What should you do?（）AAdd each user account to the Power Users group on that user’s computer.BConfigure the financial and credit applications to run as services on the computers in the accounting department.CApply the Compatws.inf security template to the local security policy of the computers in the accounting department.DUse the Computer Management console to configure separate memory spaces for each financial and credit application on the accounting department computers.
单选题You need to design an access control strategy for the financial data used by the accounting department. Your solution must meet business requirements. What should you do？（）AModify the properties of the computer object named P_FS2 to enable the Trust computer for delegation attribute. Instruct accounting department users to use Encrypting File System （EFS） to encrypt filesBModify the properties of all accounting department user accounts to enable the Account is trusted for delegation attribute. Instruct accounting department users to use Encrypting File System （EFS） to encrypt filesCModify the properties of accounting department computers to enable the Trust computer for delegation attribute. Configure accounting department client computers to use IPSec to communicate with P_FS2DModify the properties of all administrator accounts in the forest to enable to Account is trusted for delegation attribute. Configure accounting department client computers to use IPSec to communicate with P_FS2
单选题You need to calculate the total of all salaries in the accounting department. Which group function should you use?（）AMAXBMINCSUMDCOUNTETOTALFLARGEST
单选题下列统计命令中，（）能用来记录用户在路由器上的终端会话的起始和终结时间。Aaaa accounting network start-stop tacacs+Baaa accounting system start-stop tacacs+Caaa accounting exec start-stop tacacs+Daaa accounting connection start-stop tacacs+
单选题The medical board, concerned by the drop in insurance payments and the failure of the accounting department to obtain the anticipated funds, resolved to pursue legal action against the insurance company.Aconcerned by the drop in insurance payments and the failure of the accounting department to obtainBconcerning the drop in payments by insurance and the failure of the accounting department to obtainCbecause of its concern for the dropping insurance payments and the accounting department’s failure at obtainingDin its concern that the drop in insurance payments and the failure of the accounting department to obtainEbeing concerned about the drop in insurance payments and the accounting department falling to obtain
单选题以下哪一条aaa统计命令能用来记录用户在路由器上的终端会话的起始和终结的时间（）Aaaa accounting network start-stop tacacs+Baaa accounting system start-stop tacacs+Caaa accounting exec start-stop tacacs+Daaa accounting connection start-stop tacacs+
多选题你正在配置你的ASP.NET应用程序的安全。你的页面文件夹定位的层次如下所示。你要允许所有的用户都能访问Products文件夹和Orders文件夹中的页面。你要允许会计角色的所有成员都能访问位于Accounting文件夹下的页面。哪两个可能的方法能够实现这一目标？（）A在Global.asax文件中添加代码以动态的配置Accounting文件夹的访问B在位于Products文件夹的Weconfig文件中为所有的角色放置authorization设置。在Weconfig文件中使用location标记设置除了Accounting角色外禁止对Accounting文件夹的访问。C在位于Products文件夹的Weconfig文件中为所有的角色放置authorization设置。在Accounting文件夹下的Weconfig文件中只允许具有Accounting角色的用户访问。D为应用程序在Machinconfig文件中创建两个custom角色。配置一个角色给所有用户,一个角色给Accounting用户。除了Accounting角色外禁止所有的用户访问Accounting文件夹。
单选题Saul needs access to files that are in the Accounting folder on his computer. A local group named accounting is granted full control permission to the accounting folder and the files within it. Saul is a member of the accounting local group but he cannot access the files that he needs. What should you do？（）AGrant Saul NTFS permission so that he can access any parent folder or files in the shared sales folder.BShare the Sales folder and grant Saul shared folder permission to access the shared sales folder.CRemove Saul from any other groups that have been explicitly denied access to the accounting folder.DDelete the Sales local group and recreate， add individual user accounts from the sales department back into sales local group.
多选题企业在组织会计核算时，应遵循的会计假设包括（）。A会计主体假设B持续经营假设C会计分期假设D货币计量假设