Which of the following are correct statements？（）

18 Which of the following statements about accounting ratios and their interpretation are correct?

1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.

2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.

3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.

A 2 and 3 only

B 1 and 3 only

C 1 and 2 only

D All three statements are correct

22 Which of the following statements about limited liability companies’ accounting is/are correct?

1 A revaluation reserve arises when a non-current asset is sold at a profit.

2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company

may issue.

3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after

the balance sheet date.

A All three statements

B 1 and 2 only

C 2 and 3 only

D None of the statements

●Which of the following statements about object oriented database is not correct? (72) ．

(72) A．Each object has a unique object identify in the system

B．Encapsulation and inheritance are two important features of object oriented database

C．A subclass can inherit the attributes and methods of all its superclasses

D．A supereloss includes the attributes and methods at all subclasses

Which of the following statements about ORACLE is (are) correct?

Ⅰ.ORACLE follows SQL standard

Ⅱ.ORACLE database defines two logical types: table and view

A．Ⅰonly

B．Ⅱ only

C．Ⅰ and Ⅱ

D．none of the above

Which of the following statements about internet is (are) correct?

Ⅰ.Each host in internet only has a IP address.

Ⅱ.It is possible to have multiple names corresponding to the same IP address.

Ⅲ.In users' points, Internet means a virtual network.

A．None

B．Ⅰ and Ⅱ

C．Ⅱ and Ⅲ

D．All

19 Which of the following statements about intangible assets in company financial statements are correct according

to international accounting standards?

1 Internally generated goodwill should not be capitalised.

2 Purchased goodwill should normally be amortised through the income statement.

3 Development expenditure must be capitalised if certain conditions are met.

A 1 and 3 only

B 1 and 2 only

C 2 and 3 only

D All three statements are correct

12 Which of the following statements are correct?

(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.

(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.

(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.

(4) Material non-adjusting events are disclosed by note in the financial statements.

A 1 and 2

B 2 and 4

C 3 and 4

D 1 and 3

15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset.

2 Goodwill may not be revalued upwards.

3 Internally generated goodwill should not be capitalised.

A 2 and 3 only

B 1 and 3 only

C 1 and 2 only

D All three statements are correct

In the following statements about graph operations，which one is NOT correct?

A．Finding critical path is an operation on directed graph

B．Finding critical path is an operation on undirected graph

C．Spanning tree of a graph may not be unique

D．Minimum spanning tree of a graph may not be unique

Which of the following statements is correct regarding an oil with a high viscosity index?

A.A large change of viscosity occurs with a minor change in temperature

B.No change in viscosity occurs with any change in temperature

C.Very little change in viscosity occurs with a significant change in temperature

D.The viscosity of the oil increases with an increase in temperature