(a) IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors contains guidance on the use of accounting policies and accounting estimates.Required:Explain the basis on which the management of an entity must select its accounting policies and distinguish, with an example, between changes in accounting policies and changes in accounting estimates. (5 marks)

下图是在一台主机上用sniffer捕获的数据包。

请根据图中信息回答下列问题。

如果想要捕获在载荷的某个固定位置上具有指定特征值的数据包，那么需要使用的过滤器选项是（）。