在信用风险资本计量的内部评级法初级法下，合格保证的范围包括()。
A. 主权
B. 公共企业
C. 外部评级为
D. A级的法人
E. 没有外部评级，但内部评级的违约概率相当于外部评级A级的自然人
F. 没有外部评级，但内部评级的违约概率相当于外部评级A级以下的法人
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以下哪种疾病不会引起肾前性蛋白尿
A. 多发性骨髓瘤
B. 糖尿病肾病
C. 多发性肌炎
D. 重症胰腺炎
E. 巨球蛋白血症
(i) Inventory levels should be kept to a minimum
(ii) All machines within a factory should be 100% efficient, with no idle time
Which of the above statements is/are correct？
A. (i) only
B. (ii) only
C. Both (i) and (ii)
D. Neither (i) nor (ii)
(i) A transaction processing system collects and records the transactions of an organisation
(ii) An executive information system is a way of integrating the data from all operations within the organisation into a single system
Which of the above statements is/are true？
A. (i) only
B. (ii) only
C. Both (i) and (ii)
D. Neither (i) nor (ii)
Which of the following comments, regarding the use of fair values on the acquisition of a subsidiary, is correct？
A. The use of fair value to record a subsidiary’s acquired assets does not comply with the historical cost principle
B. The use of fair values to record the acquisition of plant always increases consolidated post-acquisition depreciation charges compared to the corresponding charge in the subsidiary’s own financial statements
Cash consideration payable one year after the date of acquisition needs to be discounted to reflect its fair value
D. Patents must be included as part of goodwill because it is impossible to determine the fair value of an acquired patent, as, by definition, patents are unique
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