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【问题2】(6 分 )
完成表4-3所示防火墙上的NAT 转换规则,以满足防火墙部署要求。

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试论述当今管理环境发生在政治、经济、技术、社会文化等领域的变化。

27 Clinical depression is different from .
28 Depression in older people is strongly linked with .
29 Depression is regarded by many older people as .
30 Many older people commit suicide as a result of .
A a character flaw
B normal sadness and grief
C a definite possibility
D dependency and disability
E a significant factor
F unrecognized and untreated depression

简答当今组织之所以越来越需要团队其在组织中所发挥的作用越来越重要有着直接关系的原因。

John, CPA, is auditing the financial statements of ABC Bank Co. for the year ended December 31, 20×8. The following information is available:
(约翰,注册会计师,对ABC公司截止到20×8年12月31日的财务报表进行审查。可用的资料有:)
(a) John assessed the risk of material misstatements at 80% and plans to limit the audit risk to 10 %.
(约翰评估了重大错报风险为80%,并计划将审计风险控制在10%.)
(b) John is testing the operating effectiveness of the loan approval procedure (a control activity) related to granting loans. In 20×8, ABC Bank granted to 10 000 loans in total. John determined that the acceptable risk of assessing control risk too low is 10%. He selected a sample of 60 sampling units and tested without any deviation found. Some Poisson Risk Factors(Reliability Factors) are reprinted as follows:
(约翰在检测相关贷款审核手续(控制活动)的经营能力时得知:在20×8年,ABC银行总共获得10 000元的贷款。约翰评定评估信赖过度风险为10%.他选择了60个抽样单位为样本,并且测试中没有发现任何偏差。一些Poisson风险因素(可靠性因素)如下:)
(c) John is using the Ratio Estimation Variable Sampling method to test the long-term loan balance at December 31,20×8. The total recorded balance is RMB¥;300 billion. John designed a sample of 200 items from a population of 4000 items. The book value of the sample is RMB¥;16.5 billion. However, the audited value is RMB¥;15.6 billion.
约翰使用了比率估计抽样来测试在20×8年12月31日的长期负债金额。总共记录的金额为人民币3000亿。约翰从总体为4000个项目中确定样本规模为200.样本的账面价值为人民币165亿,审定金额为人民币156亿。
(d) John is performing substantive procedures on interest income from short-term loan. The average annual market interest rate for short-term loan is 5 percent. The audited short-term loan balances of ABC Bank Co. at the end of each month in 20×8 are as follows:
约翰对短期贷款的利息收入实施实质性程序。短期贷款的平均市场年利率为5%,ABC银行在20×8每月月末的审计短期贷款金额如下:
Required:
要求:
(1) Based on (a), calculate the acceptable detection risk.
(1)基于(a)计算可接受的检查风险
(2) Based on (b), calculate the upper limit of population deviation rate.
(2)基于(b)计算总体偏差率的上限
(3) Based on (c), make a point estimate of the misstatement in the population.
(3)基于(c)计算总体中错报点估计值
(4) Based on (d), develop the expected result of interest income from short-term loan.
(4)基于(d)发展短期贷款利息收入的预期成效
(5) Assume that after the tests mentioned in (d), John discovered that the interest income from short-term loan was understated by RMB¥;15.6 billion. Prepare the adjusting accounting entry.
(5)假定在完成了提到的(d)步骤后,约翰发现短期贷款的利息收入被低估了156亿,编制调整会计分录:

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