题目内容

【问题2】（7分）
仔细阅读以下有关修正的条件判定覆盖(MC/DC）和条件判定覆盖（C/DC）的叙述，回答①~④问题，并将其填入答题纸的对应栏内。
由于被测件是关键级软件，按有关规定，被测件的测试必须达到MC/DC。MC/DC要求测试集满足 ① 条件；C/DC要求测试集满足 ② 条件。图3-1的例子中给出了两个判定条件的例子，则满足MC/DC要求的测试集是｛ ③ ｝，满足C/DC要求的测试集是｛ ④ ｝。

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会计科目的辅助核算设置就是用于说明本科目是否有其它核算要求。()

(b) ‘EAJ’, which commenced trading on 1 June 2003, is a business services group whose consultants implement
three types of application software packages designed to meet the accounting, distribution and manufacturing
requirements of its clients. Each consultant specialises in the implementation of one type of application software
i.e. accounting, distribution or manufacturing. EAJ does not sell application software packages. EAJ implements
application software packages but clients are responsible for purchasing the packages.
The following information relates to the year ended 31 May 2006.
(1) Each consultation, other than those detailed in notes (4) and (5), is charged at a rate of ￡700 per day for
new clients and ￡550 per day for existing clients. Consultants are budgeted to work for 240 days per year.
(2) The consultants are each paid a fixed annual salary of ￡50,000. In addition they receive a bonus of 40%
of the net value of the fee income generated in excess of budget minus the revenue foregone as a
consequence of undertaking remedial consultations (per notes 5 and 8) based on a ‘notional’ rate of ￡700
per consultant day. The bonus is shared equally among the consultants employed by EAJ on 31 May in the
year to which the bonus relates.
(3) Other operating expenses (excluding the salaries of the consultants) were budgeted at ￡3,600,000. The
actual amount incurred was ￡4,500,000.
(4) In an attempt to gain new business, consultants may undertake consultations on a ‘no-fee’ basis. Such
consultations are regarded as business development activity by the management of EAJ. Each of these
consultations is budgeted to take one consultant day.
(5) Consultants will sometimes undertake remedial consultations with new clients who experience problems
with regard to implementation. Remedial consultations are also provided on a non-chargeable, i.e. ‘no fee’
basis. Each of these consultations requires two consultant days.
(6) Since its formation EAJ has had a policy of maintaining staff at a level of 100 consultants on an ongoing
basis, irrespective of fluctuations in the level of demand.
Required:
Using the above information, analyse and discuss the performance of EAJ for the year ended 31 May 2006
under the following headings:
(i) Financial performance and competitiveness;
(ii) External effectiveness;
(iii) Internal efficiency. (15 marks)

会计核算软件应具有输入操作人员岗位分工情况，防止非指定人员擅自使用的功能。()

对于设置好的报表在需要时只要运行报表编制功能即可产生需要的报表，无须每次重新定义该报表。()