one-rate rate limiters
two-rate rate limiters
two-rate rate limiters is the default
one-rate rate limiters is the default
there is no default it must be configured
第1题：
20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.
Which of the following statements about the IAS 2 requirements in this area are correct?
1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including overheads.
2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of finished goods.
3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.
A All three statements are correct
B 1 and 2 only
C 1 and 3 only
D 2 and 3 only
第2题：
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
第3题：
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
第4题：
In HDLC Protocol, when Supervisory Frame's type code is '00'.About the following statements, which is correct.
A．Receive Ready
B．Receive not Ready
C．Reject
D．Selective Reject
第5题：
A. one-rate rate limiters
B. two-rate rate limiters
C. two-rate rate limiters is the default
D. one-rate rate limiters is the default
E. there is no default it must be configured
第6题：
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
第7题：
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
第8题：
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
第9题：
A. IS - IS is more CPU - intensive than is OSPF
B. For greater fine tuning there are more IS - IS timers
C. IS - IS LSP con tains TLV fields and OSPF LSU contains the LSAs
D. New additions to the protocol are easily implemented in OSPF but not with IS - IS
E. OSPF has more area types than does IS - IS
第10题：
