题目内容

Melissa and LoveLetter made use of the trust that exists between friends or colleagues. Imagine receiving an (6) from a friend who asks you to open it. This is what happens with Melissa and several other similar email (7) . Upon running, such worms usually proceed to send themselves out to email addresses from the victim’address book, previous emails, web pages (8) . A. cracker B. user C. customer D. client

As administrators seek to block dangerous email attachments through the recognition of well-known (9) , virus writers use other extensions to circumvent such protection. Executable(.exe)files are renamed to .bat and .cmd plus a whole list of other extensions and will still run and successfully infect target users.
B. Frequently, hackers try to penetrate networks by sending an attachment that looks like a flash movie, which, while displaying some cute animation, simultaneously runs commands in the background to steal your passwouds and give the (10) access to your network.

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______ is one of the techniques used for estimating activity durations.

Analogous Estimating
B. Precedence Diagramming Method (PDM)
C. Dependency Determination
D. Schedule network Templates

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Configuration management is the process of managing change in hardware, software, firmware, documentation, measurements, etc. As change requires an initial state and next state, the marking of significant states within a series of several changes becomes important. The identification of significant states within the revision history of a configuration item is the central purpose of ______ identification.

A. baseline
B. value
C. cost
D. Control

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Which of the following is not part of the quality assurance process ______

A. Operational definitions
B. Quality policy
C. Quality audits
D. Quality improvement

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甲公司2009年6月以1100万元的价格购买乙公司持有的丙公司80%的股权，股权转让手续于当日办理完毕。当日丙公司可辨认净资产的公允价值为1000万元。甲公司与丙公司在该项交易前不存在关联方关系。丙公司的所有资产被认定为一个资产组D。 2009年12月31日，丙公司可辨认净资产按照购买日的公允价值持续计算的账面价值为1300万元，丙公司所有可辨认资产均未发生减值。甲公司估计包括商誉在内的D资产组的可收回金额为1250万元。要求：根据上述资料，不考虑其他因素，回答下列小题。下列有关商誉减值会计处理的说法中，正确的有( )。

A. 在对商誉进行减值测试时，应先将商誉分摊至相关资产组或资产组组合，然后进行减值测试，发生的减值损失应首先抵减分摊至资产组或资产组组合中商誉的账面价值
B. 在对商誉进行减值测试时，应先将商誉分摊至相关资产组或资产组组合，然后进行减值测试，发生的减值损失应按商誉的账面价值和资产组内其他资产账面价值的比例进行分摊
C. 商誉减值损失应在母公司和少数股东权益之间按比例进行分摊，以确认归属于母公司的减值损失
D. 商誉无论是否存在减值迹象，每年年末均应对其进行减值测试
E. 商誉减值损失一经确认，在以后会计期间不得转回

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