to be able to get access to a full range of online services
to be used in the latest generation of mobile phones
to enable people to use their phone to check stock market prices
to be tied to the wall with electrical cable
第1题：
163 All of the following statements define the role of a meeting chairperson except:
A. Initiates and concludes discussion
B. Controls irrelevant discussion
C. Resolves strong disagreements
D. Produces meeting agenda
E. Consolidates agreements
第2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3题：
●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
第4题：
A language change is inevitable
B language change is abrupt
C language change is universal
D language change is extensive
第5题：
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
第6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7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8题：
All of the following statements define the role of a meeting chairperson except:
A Initiates and concludes discussion
B Controls irrelevant discussion
C Resolves strong disagreements
D Produces meeting agenda
E Consolidates agreements.
第9题：
Which of the following statements is true? Accounts payable are ______.
A．debts owed to suppliers
B．related to purchases of goods on an open account
C．current liabilities
D．all of the above
第10题：
A.REVOKE ALL PRIVILEGES FROM USER tom
B.REVOKE ALL ON EMPLOYEE FROM USER tom
C.REVOKE EXECUTE ON EMPLOYEE FROM USER tom
D.REVOKE PRIVILEGES ON EMPLOYEE FROM USER tom