题目内容

接入因特网的计算机必须共同遵守( )。

A. CPI/IP协议
B. PCT/IP协议
C. PTC/IP协议
D. TCP/IP协议

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完成路径选择功能是在OSI参考模型中的( )。

A. 物理层
B. 数据链路层
C. 网络层
D. 传输层

OSI参考模型中描述( )层协议网络体系结构。

A. 四
B. 五
C. 六
D. 七

Example (Rights issue):Clarke Fringland CoStatement of financial position as at 31 December 20X3 (extract)$Share capital (50c) 8,000Share premium7,000Retained earnings 10,00025,000Clarke Fringland Co decides on a rights issue of 1 for 4 at $1.2Required:What is the double entry to record the issue of shares and what is the adjusted financial position extract after the issue?

Example (Bonus and rights issue):X Co has the following capital structure.$400,000 ordinary shares of 50c 200,000Share premium account70,000Retained earnings230,000Shareholders’ equity500,000Show its capital structure following:(a) A “1 for 2” bonus issue(b) A rights issue of “1 for 3” at 75c following the bonus issue, assuming all rights taken up.

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