单选题Under the International Code of Signals how are geographical locations such as New York City transmitted?（）A A commonly used abbreviation such as NYC is usedB The name is spelled outC The geographical coordinates are usedD The radio station call sign f

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单选题

Under the International Code of Signals how are geographical locations such as New York City transmitted?（）

A commonly used abbreviation such as NYC is used

The name is spelled out

The geographical coordinates are used

The radio station call sign for the nearest marine radio station is used

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第1题：

Given:Under which three circumstances will the code on line 37 be executed?()

A.The instance gets garbage collected.

B.The code on line 33 throws an exception.

C.The code on line 35 throws an exception.

D.The code on line 31 throws an exception.

E.The code on line 33 executes successfully.

参考答案：B, C, E

第2题：

Which code causes only a Level 2 adjacency to be formed under the SONET interface so-2/2/2 withFrame Relay encapsulation?Which code causes only a Level 2 adjacency to be formed under the SONET interface so-2/2/2 with Frame Relay encapsulation?（）

参考答案：D

第3题：

3 The directors of Panel, a public limited company, are reviewing the procedures for the calculation of the deferred tax

provision for their company. They are quite surprised at the impact on the provision caused by changes in accounting

standards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-based

Payment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 and

the directors are unsure how the deferred tax provision will be calculated in its financial statements ended on that

date including the opening provision at 1 November 2003.

Required:

(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferred

taxation under IAS12 ‘Income Taxes’. (5 marks)

正确答案：

(a) (i) IAS12 ‘Income Taxes’ adopts a balance sheet approach to accounting for deferred taxation. The IAS adopts a full
provision approach to accounting for deferred taxation. It is assumed that the recovery of all assets and the settlement
of all liabilities have tax consequences and that these consequences can be estimated reliably and are unavoidable.
IFRS recognition criteria are generally different from those embodied in tax law, and thus ‘temporary’ differences will
arise which represent the difference between the carrying amount of an asset and liability and its basis for taxation
purposes (tax base). The principle is that a company will settle its liabilities and recover its assets over time and at that
point the tax consequences will crystallise.

Thus a change in an accounting standard will often affect the carrying value of an asset or liability which in turn will
affect the amount of the temporary difference between the carrying value and the tax base. This in turn will affect the
amount of the deferred taxation provision which is the tax rate multiplied by the amount of the temporary differences(assuming a net liability for deferred tax.)

第4题：

SOLAS is the abbreviation of ______.

A.International Maritime Dangerous Goods Carried by Sea

B.International Code for the Construction and Equipment of Ships Carrying Gases in Bulk

C.International Convention for the Safety of Life at Sea

D.International Regulations for Preventing Collisions at Sea

正确答案：C

第5题：

The safe operations of a liquified gas can be found in ________ ．

A.International Maritime Dangerous Goods Carried by Sea

B.International Code for the Construction and Equipment of Ships Carrying Gases in Bulk

C.International Convention for the Safety of Life at Sea

D.International Regulations for Preventing Collisions at Sea

正确答案：B

第6题：

How do you code an infinite loop in C?

正确答案：

第7题：

The UN number of a dangerous cargo in package can be found in ________ ．

A.International Maritime Dangerous Goods Carried by Sea

B.International Code for the Construction and Equipment of Ships Carrying Liquefied Gases in Bulk

C.International Convention for the Safety of Life at Sea

D.International Code for the Construction and Equipment of Ships Carrying Dangerous Chemicals in Bulk

正确答案：A

第8题：

6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the development

of international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) has

been at the forefront of the development of the worldwide accountancy profession through its activities in ethics,

auditing and education.

Required:

Explain the developments in each of the following areas and indicate how they affect Chartered Certified

Accountants:

(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)

正确答案：
6 DEVELOPMENTS AND CERTIFIED CHARTERED ACCOUNTANTS
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) IFAC’s ‘Code of Ethics for Professional Accountants’
Since its issue in 1996, IFAC’s ‘Code of Ethics for Professional Accountants’ (‘The Code’) has undergone several revisions
(1996, 1998, 2001, 2004 and 2005). IFAC holds the view that due to national differences (of culture, language, legal and
social systems) the task of preparing detailed ethical requirements is primarily that of the member bodies in each country
concerned (and that they also have the responsibility to implement and enforce such requirements).
In recognizing the responsibilities of the accountancy profession, IFAC considers its own role to be in providing guidance and
promoting harmonization. IFAC has established ‘The Code’ to provide a basis on which the ethical requirements for
professional accountants in each country should be founded.
IFAC’s conceptual approach is principles-based. It provides a route to convergence that emphasises the profession’s integrity.
This approach may be summarised as:
■ identifying and evaluating circumstances and relationships that create threats (e.g. to independence); and
■ taking appropriate action to:
– eliminate these threats; or
– reduce them to an acceptable level by the application of safeguards.
If no safeguards are available to reduce a threat to an acceptable level an assurance engagement must be refused or
discontinued.
This approach was first introduced to Section 8 of The Code, on independence, and is applicable to assurance engagements
when the assurance report is dated on or after 31 December 2004.
Further to the cases of Enron, Worldcom and Parmalat, IFAC issued a revised Code in July 2005 that applies to all professional
accountants, whether in public practice, business, industry or government2.
A member body of IFAC may not apply less stringent standards than those stated in the Code. The Code is effective from
30 June 2006.
Practicing accountants and members in business must maintain the high standards of professional ethics that are expected
by their professional bodies (such as ACCA). These developments codify current best practice in the wake of the
aforementioned recent corporate scandals.
The developments in The Code have wider application in that it:
■ applies to all assurance services (not just audit);
■ considers the standpoints of the firm and of the assurance team.
Since ACCA is a member-body of IFAC the elevation of The Code to a standard will affect all Chartered Certified Accountants.
.

第9题：

Which element(s) should be taken into account in the preparation of the "Cargo Securing Manual"?

A.Weight of the vehicles

B.Geographical area of the voyage

C.Dynamic forces under adverse weather conditions

D.All of the above

正确答案：D

第10题：

A vessel showing a rigid replica of the International Code flag "A" is engaged in ______.

A.diving operations

B.dredging

C.fishing

D.mineclearance operations

正确答案：A

Under the International Code of Signals how are geographical

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