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问题 单项选择题

如通汇社（县级联社）汇差汇总为应付汇差。会计分录为（）。

A、借：存放市清算中心款项

贷：大额支付汇差

B、借：信用社上存联社款项或社内往来

贷：大额支付汇差C、借：大额支付汇差

贷：存放市清算中心款项

D、借：大额支付汇差

贷：信用社上存联社款项或社内往来

答案

参考答案：C

问答题

In January 2011, Han, Ita and Jo formed a partnership, under the Partnership Act 1890, to run a pottery business trading under the name HIJ Potteries. On formation, Han introduced ￡6,000 into the business, Ita introduced ￡3,000 and Jo introduced ￡1,000. All of them took an active part in the operation of the business and the partnership agreement stated that all profits and losses should be divided in proportion to the capital contribution. However, as Jo was the person who would actually be making the pottery, it was agreed that she would not be liable for any more than her initial contribution towards any future debts. After some time, Han provided the partnership with a loan of ￡1,000 in order to sustain the operation of the business.Unfortunately, the business was not successful and made significant losses. The partners concluded that it would be best to stop trading and dissolve the partnership. Its assets were worth ￡5,000 and its external debts were ￡9,000.Required:In the context of the particular form of the partnership, explain the potential liabilities of Han, Ita and Jo for the partnership debts. (10 marks)
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判断题

业务信息安全等级和系统服务安全等级分别确定后，若两者等级一致，就取该等级为该信息系统的安全等级；若不一致，则取较低的那个等级作为该信息系统的安全等级。
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