One office has been set up recently examined the tourism industry.（)

A. The output lists nothing unless 10.100.0.0 has been configured as a summary rou te using the area range command.

B. If 10.100.0.0 is a subnet in area 0, the output lists one Type 3 LSA, specifically the LSA with the lower metric when comparing ABR1‘s and ABR2‘s LSA for 10.100.0.0.

C. If 10.100.0.0 is a subnet in area 0, the output lists two Type 3 LSAs, one each created by BR1 and ABR2.

D. None, because the Type 3 LSAs would exist only in the ABR‘s LSDBs.

(b) Router has a number of film studios and office buildings. The office buildings are in prestigious areas whereas

the film studios are located in ‘out of town’ locations. The management of Router wish to apply the ‘revaluation

model’ to the office buildings and the ‘cost model’ to the film studios in the year ended 31 May 2007. At present

both types of buildings are valued using the ‘revaluation model’. One of the film studios has been converted to a

theme park. In this case only, the land and buildings on the park are leased on a single lease from a third party.

The lease term was 30 years in 1990. The lease of the land and buildings was classified as a finance lease even

though the financial statements purport to comply with IAS 17 ‘Leases’.

The terms of the lease were changed on 31 May 2007. Router is now going to terminate the lease early in 2015

in exchange for a payment of $10 million on 31 May 2007 and a reduction in the monthly lease payments.

Router intends to move from the site in 2015. The revised lease terms have not resulted in a change of

classification of the lease in the financial statements of Router. (10 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

When you leave your office to attend meetings or travel on business, what would happen to your business routine？ Of course, faxes and e-mails would be still sent to your fax machine or e-mail box, but you cannot read them and make prompt reaction timely. When your clients need you to make some urgent modifications on your work and you are neither in the office nor carrying relevant documents, what can you do？ Maybe you have to say "sorry" to the clients. But, your business will be affected, the clients will be unhappy and disappointed because of your delay, and you will lose a lot of business opportunities.

In fact, very frequently, you need to check, reply, distribute, display, modify or read some materials when you are not in your office. You must get out of this dilemma. The best solution to normally handle your-business anywhere anytime and not to disappoint your clients is to let your office "move" with you. Thus, you can have convenient, prompt, safe, reliable and reasonably priced communications and office faculty anywhere anytime. With the development of communications technology, network application and wireless interconnection, mobile office has become simpler and smaller, and even can be realized via one mobile phone with data communications function. Thus, mobile office has already been put into your pocket, and office mobility has been realized. Mobile office has provided people with convenient, casual working environment, but at the same time it still has some unsatisfactory aspects such as mismatching equipment interface and inadequate battery. Nevertheless, we believe that with technical progress, people can certainly overcome all kinds of difficulties. Mobile office will make your career successful, and will realize the dream of completely free communication. Users will enjoy more colorful life and better working environment, and users' living standard, working efficiency and even enterprises' production efficiency will certainly be immensely raised.

It can be inferred from the passage that______.

A．mobile office is the only way by which people could enjoy prompt and safe working environment

B．with the development of science, mobile office comes to our life inevitably

C．people had no convenient and reliable communications and office faculty before

D．mobile interconnection platform. and its application systems is the core of mobile office

You are the network administrator in the New York office of TestKing.

The company network consists of a single Active Directory domain The New York office currently contains one Windows Server 2003 file server named TestKingA.

All file servers in the New York office are in an organizational unit (OU) named

New York Servers. You have been assigned the Allow - Change permission for a

Group Policy object (GPO) named NYServersGPO, which is linked to the New

York Servers OU.

The written company security policy states that all new servers must be configured

with specified predefined security settings when the servers join the domain. These

settings differ slightly for the various company offices.

You plan to install Windows Sever 2003, on 15 new computers, which all functions

as file servers. You will need to configure the specified security settings on the new

file servers.

TestKingA currently has the specified security settings configured in its local

security policy. You need to ensure that the security configuration of the new file

servers is identical to that of TestKingA. You export a copy of TestKingA‘s local

security policy settings to a template file.

You need to configure the security settings of the new servers, and you want to use

the minimum amount of administrative effort.

What should you do？（）

which were recently discussed at the monthly audit managers’ meeting:

(1) Nate & Co has recently been approached by a potential new audit client, Fisher Co. Your firm is keen to take the

appointment and is currently carrying out client acceptance procedures. Fisher Co was recently incorporated by

Marcellus Fisher, with its main trade being the retailing of wooden storage boxes.

(2) Nate & Co provides the audit service to CF Co, a national financial services organisation. Due to a number of

errors in the recording of cash deposits from new customers that have been discovered by CF Co’s internal audit

team, the directors of CF Co have requested that your firm carry out a review of the financial information

technology systems. It has come to your attention that while working on the audit planning of CF Co, Jin Sayed,

one of the juniors on the audit team, who is a recent information technology graduate, spent three hours

providing advice to the internal audit team about how to improve the system. As far as you know, this advice has

not been used by the internal audit team.

(3) LA Shots Co is a manufacturer of bottled drinks, and has been an audit client of Nate & Co for five years. Two

audit juniors attended the annual inventory count last Monday. They reported that Brenda Mangle, the new

production manager of LA Shots Co, wanted the inventory count and audit procedures performed as quickly as

possible. As an incentive she offered the two juniors ten free bottles of ‘Super Juice’ from the end of the

production line. Brenda also invited them to join the LA Shots Co office party, which commenced at the end of

the inventory count. The inventory count and audit procedures were completed within two hours (the previous

year’s procedures lasted a full day), and the juniors then spent four hours at the office party.

Required:

(a) Define ‘money laundering’ and state the procedures specific to money laundering that should be considered

before, and on the acceptance of, the audit appointment of Fisher Co. (5 marks)

A.went

B.has been

C.is going

(78)When the issue of smoking at the workplace is discussed, perhaps the most important problem is the health risk that smoking causes to both smokers and never-smokers. It has long been proven that smoking is linked to lung cancer. Now many health experts warn that passive smoking can cause lung cancer and other illnesses in healthy never-smokers. Passive smoking can be defined as exposure to second-hand tobacco smoke in enclosed areas. Anyone who has been with smokers indeed knows that their smoke can cause eye irritation(刺激), coughing, headaches and throat soreness. While eye irritation may seem a small thing to some smokers, it nevertheless is a problem that occurs every workday in offices and break-rooms and can lead to greater health problems. Employees who do not smoke should not be subjected(遭受) to the risks of passive smoking and need to be able to work in a safe environment. Surgeon General Koop states that the right of the smoker stops at the point where his or her smoking increases the disease risk of those occupying the same environment.

All the following cases are on-the-job smoking except that______.

A．an employer smokes while working in the office

B．a taxi driver smokes while driving the car

C．a worker smokes while working in the workshop

D．a worker smokes while reading in the train

A.moved

B.transformed

C.transmitted

D.transported