题目内容

【问题 1】（5 分）
根据以上说明设计的 E-R 图如图 2-1所示，请指出地址簿与用户、电子邮件帐号与邮件、邮件与附件之间的联系类型。

查看答案

搜索结果不匹配？点我反馈

更多问题

3 On 1 June 2005, Egin, a public limited company, was formed out of the re-organisation of a group of companies with
foreign operations. The directors require advice on the disclosure of related party information but are reluctant to
disclose information as they feel that such transactions are a normal feature of business and need not be disclosed.
Under the new group structure, Egin owns 80% of Briars, 60% of Doye, and 30% of Eye. Egin exercises significant
influence over Eye. The directors of Egin are also directors of Briars and Doye but only one director of Egin sits on the
management board of Eye. The management board of Eye comprises five directors. Originally the group comprised
five companies but the fifth company, Tang, which was a 70% subsidiary of Egin, was sold on 31 January 2006.
There were no transactions between Tang and the Egin Group during the year to 31 May 2006. 30% of the shares
of Egin are owned by another company, Atomic, which exerts significant influence over Egin. The remaining 40% ofthe shares of Doye are owned by Spade.
During the current financial year to 31 May 2006, Doye has sold a significant amount of plant and equipment to
Spade at the normal selling price for such items. The directors of Egin have proposed that where related party
relationships are determined and sales are at normal selling price, any disclosures will state that prices charged to
related parties are made on an arm’s length basis.
The directors are unsure how to treat certain transactions relating to their foreign subsidiary, Briars. Egin purchased
80% of the ordinary share capital of Briars on 1 June 2005 for 50 million euros when its net assets were fair valued
at 45 million euros. At 31 May 2006, it is established that goodwill is impaired by 3 million euros. Additionally, at
the date of acquisition, Egin had made an interest free loan to Briars of $10 million. The loan is to be repaid on
31 May 2007. An equivalent loan would normally carry an interest rate of 6% taking into account Briars’ credit rating.
The exchange rates were as follows:
Euros to $
1 June 2005 2
31 May 2006 2·5
Average rate for year 2·3
Financial liabilities of the Group are normally measured at amortised cost.
One of the directors of Briars who is not on the management board of Egin owns the whole of the share capital of a
company, Blue, that sells goods at market price to Briars. The director is in charge of the production at Briars and
also acts as a consultant to the management board of the group.
Required:
(a) (i) Discuss why it is important to disclose related party transactions, explaining the criteria which determine
a related party relationship. (5 marks)
(ii) Describe the nature of any related party relationships and transactions which exists:
– within the Egin Group including Tang (5 marks)
– between Spade and the Egin Group (3 marks)
– between Atomic and the Egin Group (3 marks)
commenting on whether transactions should be described as being at ‘arm’s length’.

【问题1】（4分）
网络A的WWW服务器上建立了一个 Web站点，对应的域名是www.abc.edu。DNS服务器1上安装 Windows Server 2003操作系统并启用 DNS服务。为了解析 WWW服务器的域名，在图2-2所示的对话框中，新建一个区域的名称是（1）；在图2-3所示的对话框中，添加的对应的主机“名称”为（2）。

机房是指安装电梯驱动主机及其附属设备的专业房间。()

无粘结预应力筋涂料层的作用是使无粘结筋与混凝土隔离，减少张拉时的摩擦损失，防止无粘结筋腐蚀等。()