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[单选题]

关于.NET Framework的多语言支持，下面说法不正确的是（)？

A.所有语言使用相同的对象模型和相同的类库

B.代码模块可在多种语言间重用

C.可以根据任务的特点选择合适的语言

D.不同的语言的性能大不同

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更多“关于.NET Framework的多语言支持，下面说法不正确…”相关的问题

第1题

Faithful representation is a fundamental characteristic of useful information within the I

ASB’s Conceptual framework for financial reporting.

Which of the following accounting treatments correctly applies the principle of faithful representation？

A.Reporting a transaction based on its legal status rather than its economic substance

B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance

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第2题

IAS 1 Presentation of Financial Statements defines profit or loss and other comprehensive

income. The purpose of the statement of profit or loss and other comprehensive income is to show an entity’s financial performance in a way which is useful to a wide range of users so that they may attempt to assess the future net cash inflows of an entity. The statement should be classified and aggregated in a manner which makes it understandable and comparable. However, the International Integrated Reporting Council (IIRC) is calling for a shift in thinking more to the long term, to think beyond what can be measured in quantitative terms and to think about how the entity creates value for its owners. Historical financial statements are essential in corporate reporting, particularly for compliance purposes, but it can be argued that they do not provide meaningful information. Preparers of financial statements seem to be unclear about the interaction between profit or loss and other comprehensive income (OCI) especially regarding the notion of reclassification, but are equally uncertain about whether the IIRC’s Framework constitutes suitable criteria for report preparation. A Discussion Paper on the Conceptual Framework published by the International Accounting Standards Board (IASB) has tried to clarify what distinguishes recognised items of income and expense which are presented in profit or loss from items of income and expense presented in OCI.

Required:

(a) (i) Describe the current presentation requirements relating to the statement of profit or loss and other comprehensive income. (4 marks)

(ii) Discuss, with examples, the nature of a reclassification adjustment and the arguments for and against allowing reclassification of items to profit or loss. Note: A brief reference should be made in your answer to the IASB’s Discussion Paper on the Conceptual Framework. (5 marks)

(iii) Discuss the principles and key components of the IIRC’s Framework, and any concerns which could question the Framework’s suitability for assessing the prospects of an entity. (8 marks)

(b) Cloud, a public limited company, regularly purchases steel from a foreign supplier and designates a future purchase of steel as a hedged item in a cash flow hedge. The steel was purchased on 1 May 2014 and at that date, a cumulative gain on the hedging instrument of $3 million had been credited to other comprehensive income. At the year end of 30 April 2015, the carrying amount of the steel was $8 million and its net realisable value was $6 million. The steel was finally sold on 3 June 2015 for $6·2 million.

On a separate issue, Cloud purchased an item of property, plant and equipment for $10 million on 1 May 2013. The asset is depreciated over five years on the straight line basis with no residual value. At 30 April 2014, the asset was revalued to $12 million. At 30 April 2015, the asset’s value has fallen to $4 million. The entity makes a transfer from revaluation surplus to retained earnings for excess depreciation, as the asset is used.

Required:

Show how the above transactions would be dealt with in the financial statements of Cloud from the date of the purchase of the assets.

Note: Candidates should ignore any deferred taxation effects. (6 marks)

Professional marks will be awarded in question 4 for clarity and quality of presentation. (2 marks)

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第3题

关于CSE，说法正确的是（)

A.提供服务注册、服务治理、配置管理等全场景能力

B.能够帮助用户实现微服务应用的快速开发和高可用运维

C.支持多语言、多运行时

D.支持双栈模式，统一接入和管理Spring Cloud等多种框架

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第4题

下面关于微服务云应用平台（Servicestage)的特性描述、哪些是正确的（)。

A.资源准备快。异构资源混合编排、自助申请，实施发放

B.特性开发快。多语言微服务框架兼容主流开源社区

C.应用上线快。图形化编排一键式部署

D.故障定位快。非侵入式采集端到端健康状态监控

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第5题

Present pension structures no longer work. They were established in a more youthful period

with relatively few older people who were often poor and iii, and generally spent only a short time in retirement. In rich countries today, older people are often well-off and in good health, and are spending around 20 years in retirement. Therefore there is the need for reform.

This survey has presented the arguments for more private funding and for fairer pensions. Such changes will create motives for individuals to take charge of their own retirement needs rather than leaving the task to the state. This, in turn, will make the provision of public pensions more afford- able.

Even so, the state will continue to play a leading role in pensions. At a minimum, governments must offer a safety net, probably in the form. of a defined benefit financed through taxation, for people who for some reason have not been able to provide for themselves and who would otherwise be miserable in old age. More broadly, there is a case for the state to offer a slimmed-down pay-as-you-go pension system, although as far as possible this should be organized along defined-contributions lines. Such provision widens the range of assets to include human capital because the effective return comes from total wages, and offers a safe if low return.

Governments also have to create a suitable framework for effective private pensions. Administrative(行政的)expenses have to be tightly controlled, and appropriate tax motives have

to be offered to encourage voluntary pension saving. Where the state provides a generous safety net, private-pension saving may have to be made mandatory(强制的) , otherwise many people will not bother.

So much for the developed countries, but what of the more youthful populations of tile rest of the world？ In 1994, the World Bank came down heavily in favor of more funding in private accounts. It thought the state's role should be to provide a smallish first pillar with the limited task of providing protection against old-age poverty, and to command a privately-funded second pillar to provide the bulk of pensions.

More private funding and fairer pensions______.

A．can urge people to save more private-pensions

B．may be financed through tax

C．can lessen the burden of the state

D．can provide more public pensions

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第6题

以下关于尖货计划的理解,错误的是

A.仓库的配送路线是无忧物流标准

B.商品参加了尖货计划,该商品的所有订单由尖货仓库保证24小时内出库

C.尖货计划会帮我做英文和多语言的描述升级

D.加入尖货计划,我就可以高枕无忧,啥也不干,坐等赚钱了