对明文p= probability density functions用(17,12)仿射密码加密,然后再对密文解密。
第1题
信息加密技术:是采用数学方法对原始信息(通常称为明文 )进行______,使得加密后在网络上公开传输的内容对于非法接收者来说成为无意义的______。
第2题
从下列关于数字签名的论述中选出一条正确的论述。
A.简单的数字签名可通过可列方式进行:发送者利用接收者的公开密钥对明文进行加密,接收者利用自己的私有密钥对接收到的密文进行解密
B.简单的数字签名可通过下列方式进行:发送者利用自己的私有密钥对明文进行加密,接收者利用自己的私有密钥对接收到的密文进行解密
C.数字签名和数字证书可用来对签名者的身份进行确认,但无法让接收者验证接收到的信息在传输过程中是否被他人修改过
D.数字签名和数字证书可用来对签名者的身份进行确认,并且可以让接收者验证接收到的信息在传输过程中是否被他人修改过
第3题
(a) The existing standard dealing with provisions IAS 37, Provisions, Contingent Liabilities and Contingent Assets, has been in place for many years and is sufficiently well understood and consistently applied in most areas. The IASB feels it is time for a fundamental change in the underlying principles for the recognition and measurement of non-financial liabilities. To this end, the Board has issued an Exposure Draft, ‘Measurement of Liabilities in IAS 37 – Proposed amendments to IAS 37’.
Required:
(i) Discuss the existing guidance in IAS 37 as regards the recognition and measurement of provisions and why the IASB feels the need to replace this guidance; (9 marks)
(ii) Describe the new proposals that the IASB has outlined in the Exposure Draft. (7 marks)
(b) Royan, a public limited company, extracts oil and has a present obligation to dismantle an oil platform. at the end of the platform’s life, which is 10 years. Royan cannot cancel this obligation or transfer it. Royan intends to carry out the dismantling work itself and estimates the cost of the work to be $150 million in 10 years time. The present value of the work is $105 million.
A market exists for the dismantling of an oil platform. and Royan could hire a third party contractor to carry out the work. The entity feels that if no risk or probability adjustment were needed then the cost of the external contractor would be $180 million in ten years time. The present value of this cost is $129 million. If risk and probability are taken into account, then there is a probability of 40% that the present value will be $129 million and 60% probability that it would be $140 million, and there is a risk that the costs may increase by $5 million.
Required:
Describe the accounting treatment of the above events under IAS 37 and the possible outcomes under the proposed amendments in the Exposure Draft. (7 marks)
Professional marks will be awarded in question 4 for the quality of the discussion. (2 marks)
第9题
A.以“只读”方式访问数据库文件;
B.从特许设施进行更新;
C.只对经过授权的逻辑视图进行访问;
D.用户对其访问配置文件进行更新。
第11题
The word “devastating” (Line 3, Paragraph 2) is closest in meaning to _____
[A] destructive [B] regretful [C] frustrating [D] terrible