Why are hardware security features preferred over software security features?()
A.They lock in a particular implementation.
B.They have a lower meantime to failur
C.Firmware has fever software bugs.
D.They permit higher performanc
E.
A.They lock in a particular implementation.
B.They have a lower meantime to failur
C.Firmware has fever software bugs.
D.They permit higher performanc
E.
第1题
Required:
(a) (i) Discuss the main weaknesses in the current standard on revenue recognition; (11 marks)
(ii) Discuss the reasons why it might be relevant to take into account credit risk and the time value of money in assessing revenue recognition. (5 marks)
Professional marks will be awarded in part (a) for clarity and expression of your discussion. (2 marks)
(b) (i) Venue enters into a contract with a customer to provide computers at a value of $1 million. The terms are that payment is due one month after the sale of the goods. On the basis of experience with other contractors with similar characteristics, Venue considers that there is a 5% risk that the customer will not pay the amount due after the goods have been delivered and the property transferred. Venue subsequently felt that the financial condition of the customer has deteriorated and that the trade receivable is further impaired by $100,000.
(ii) Venue has also sold a computer hardware system to a customer and, because of the current difficulties in the market, Venue has agreed to defer receipt of the selling price of $2 million until two years after the hardware has been transferred to the customer.
Venue has also been offering discounts to customers if products were sold with terms whereby payment was due now but the transfer of the product was made in one year. A sale had been made under these terms and payment of $3 million had been received. A discount rate of 4% should be used in any calculations.
Required: Discuss how both of the above transactions would be treated in subsequent financial statements under IAS 18 and also whether there would be difference in treatment if the collectability of the debt and the time value of money were taken into account. (7 marks)
第2题
A.A logical representation of software in the BTS
B.A logical representation of hardware units in the BTS
C.A logical representation of hardware units and software in the BTS
第3题
A.100 sec
B.90 sec
C.60 sec
D.30 sec
E.25 sec
第4题
A.show hardware
B.show chassis
C.show hardware detail
D.show redundancy
第6题
A.As an uplink adapter attached to a vSphere Distributed Switch
B.As a hardware FCoE Adapter
C.As an enabled FCoE software initiator
D.As a Fibre Channel Adapter
第7题
A.A. Zoning
B.B. VLAN
C.C. IP SEC VPN
D.D. LUN mapping/masking
第8题