(ii) The property of the former administrative centre of Tyre is owned by the company. Tyre had decided in the yearthat the property was surplus to requirements and demolished the building on 10 June 2006. After demolition,the company will have to carry o
题目
(ii) The property of the former administrative centre of Tyre is owned by the company. Tyre had decided in the year
that the property was surplus to requirements and demolished the building on 10 June 2006. After demolition,
the company will have to carry out remedial environmental work, which is a legal requirement resulting from the
demolition. It was intended that the land would be sold after the remedial work had been carried out. However,
land prices are currently increasing in value and, therefore, the company has decided that it will not sell the land
immediately. Tyres uses the ‘cost model’ in IAS16 ‘Property, plant and equipment’ and has owned the property
for many years. (7 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)
相似考题
更多“(ii) The property of the former administrative centre of Tyre is owned by the company. Tyre had decided in the yearthat the property was surplus to requirements and demolished the building on 10 June 2006. After demolition,the company will have to carry o”相关问题
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第1题：
(b) Misson has purchased goods from a foreign supplier for 8 million euros on 31 July 2006. At 31 October 2006,
the trade payable was still outstanding and the goods were still held by Misson. Similarly Misson has sold goods
to a foreign customer for 4 million euros on 31 July 2006 and it received payment for the goods in euros on
31 October 2006. Additionally Misson had purchased an investment property on 1 November 2005 for
28 million euros. At 31 October 2006, the investment property had a fair value of 24 million euros. The company
uses the fair value model in accounting for investment properties.
Misson would like advice on how to treat these transactions in the financial statements for the year ended 31
October 2006. (7 marks)
Required:
Discuss the accounting treatment of the above transactions in accordance with the advice required by the
directors.
(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)
正确答案：
(b) Inventory, Goods sold and Investment property
The inventory and trade payable initially would be recorded at 8 million euros ÷ 1·6, i.e. $5 million. At the year end, the
amount payable is still outstanding and is retranslated at 1 dollar = 1·3 euros, i.e. $6·2 million. An exchange loss of
$(6·2 – 5) million, i.e. $1·2 million would be reported in profit or loss. The inventory would be recorded at $5 million at the
year end unless it is impaired in value.
The sale of goods would be recorded at 4 million euros ÷ 1·6, i.e. $2·5 million as a sale and as a trade receivable. Payment
is received on 31 October 2006 in euros and the actual value of euros received will be 4 million euros ÷ 1·3,
i.e. $3·1 million.
Thus a gain on exchange of $0·6 million will be reported in profit or loss.
The investment property should be recognised on 1 November 2005 at 28 million euros ÷ 1·4, i.e. $20 million. At
31 October 2006, the property should be recognised at 24 million euros ÷ 1·3, i.e. $18·5 million. The decrease in fair value
should be recognised in profit and loss as a loss on investment property. The property is a non-monetary asset and any foreign
currency element is not recognised separately. When a gain or loss on a non-monetary item is recognised in profit or loss,
any exchange component of that gain or loss is also recognised in profit or loss. If any gain or loss is recognised in equity ona non-monetary asset, any exchange gain is also recognised in equity. -
第2题：
(iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paid
under these agreements. Tyre has had to pay a premium to enter into these agreements because of the outlets’
location. Tyre feels that the premiums paid are justifiable because of the increase in revenue that will occur
because of the outlets’ location. Tyre has analysed the leases and has decided that one is a finance lease and
one is an operating lease but the company is unsure as to how to treat this premium. (5 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)
正确答案：
(iii) Retail outlets
The two new long lease agreements have been separately classified as an operating lease and a finance lease. The lease
premium paid for a finance lease should be capitalised and recognised as an asset under the lease. IAS17 ‘Leases’ says that
costs identified as directly attributable to a finance lease are added to the amount recognised as an asset. It will be included
in the present value calculation of the minimum lease payments. The finance lease will be recognised at its fair value or if
lower the present value of the minimum lease payments. The premium will be depreciated as part of the asset’s value over
the shorter of the lease term and the asset’s useful life. Initially, a finance lease liability will be set up which is equal to the
value of the leased asset.
The operating lease premium will be spread over the lease term on a straight line basis unless some other method is more
representative. The premium will be effectively treated as a prepayment of rent and is amortised over the life of the agreement. -
第3题：
6 Alasdair, aged 42, is single. He is considering investing in property, as he has heard that this represents a good
investment. In order to raise the funds to buy the property, he wants to extract cash from his personal company, Beezer
Limited, whose year end is 31 December.
Beezer Limited was formed on 1 May 1998 with ￡1,000 of capital issued as 1,000 ￡1 ordinary shares, and traded
until 1 January 2005 when Alasdair sold the trade and related assets. The company’s only asset is cash of
￡120,000. Alasdair wants to extract this cash from the company with the minimum amount of tax payable. He is
considering either, paying himself a dividend of ￡120,000, on 31 March 2006, after which the company would have
no assets and be wound up or, leaving the cash in the company and then liquidating the company. Costs of liquidation
of ￡5,000 would then be incurred.
Since Beezer Limited ceased trading, Alasdair has been taken on as a partner at a marketing firm, Gallus & Co. He
estimates his profit share for the year of assessment 2005/06 will be ￡30,000. He has not made any capital disposals
in the current tax year.
Alasdair wishes to reinvest the cash extracted from Beezer Limited in property but is not sure whether he should invest
directly in residential or commercial property, or do so via some form. of collective investment. He is aware that Gallus
& Co are looking to rent a new warehouse which could be bought for ￡200,000. Alasdair thinks that he may be able
to buy the warehouse himself and lease it to his firm, but only if he can borrow the additional money to buy the
property.
Alasdair has a 25% shareholding in another company, Glaikit Limited, whose year end is 31 March. The remaining
shares in this company are held by his friend, Gill. Alasdair is considering borrowing ￡15,000 from Glaikit Limited
on 1 January 2006. He does not intend to pay any interest on the loan, which is likely to be written off some time
in 2007. Alasdair does not have any connection with Glaikit Limited other than his shareholding.
Required:
(a) Advise Alasdair whether or not a dividend payment will result in a higher after-tax cash sum than the
liquidation of Beezer Limited. Assume that either the dividend would be paid on 31 March 2006 or the
liquidation would take place on 31 March 2006. (9 marks)
Assume that Beezer Limited has always paid corporation tax at or above the small companies rate of 19%
and that the tax rates and allowances for 2004/05 apply throughout this part.
正确答案：
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第4题：
(b) Historically, all owned premises have been measured at cost depreciated over 10 to 50 years. The management
board has decided to revalue these premises for the year ended 30 September 2005. At the balance sheet date
two properties had been revalued by a total of $1·7 million. Another 15 properties have since been revalued by
$5·4 million and there remain a further three properties which are expected to be revalued during 2006. A
revaluation surplus of $7·1 million has been credited to equity. (7 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended
30 September 2005.
NOTE: The mark allocation is shown against each of the three issues.
正确答案：
(b) Revaluation of owned premises
(i) Matters
■ The revaluations are clearly material as $1·7 million, $5·4 million and $7·1 million represent 5·5% , 17·6% and
23·1% of total assets, respectively.
■ The change in accounting policy, from a cost model to a revaluation model, should be accounted for in accordance
with IAS 16 ‘Property, Plant and Equipment’ (i.e. as a revaluation).
Tutorial note: IAS 8 ‘Accounting Policies, Changes in Accounting Estimates and Errors’ does not apply to the initial
application of a policy to revalue assets in accordance with IAS 16.
■ The basis on which the valuations have been carried out, for example, market-based fair value (IAS 16).
■ Independence, qualifications and expertise of valuer(s).
■ IAS 16 does not permit the selective revaluation of assets thus the whole class of premises should have been
revalued.
■ The valuations of properties after the year end are adjusting events (i.e. providing additional evidence of conditions
existing at the year end) per IAS 10 ‘Events After the Balance Sheet Date’.
Tutorial note: It is ‘now’ still less than three months after the year end so these valuations can reasonably be
expected to reflect year-end values.
■ If $5·4 million is a net amount of surpluses and deficits it should be grossed up so that the credit to equity reflects
the sum of the surpluses with any deficits being expensed through profit and loss (IAS 36 ‘Impairment of Assets’).
■ The revaluation exercise is incomplete. If the revaluations on the remaining three properties are expected to be
material and cannot be reasonably estimated for inclusion in the financial statements for the year ended
30 September 2005 perhaps the change in policy should be deferred for a year.
■ Depreciation for the year should have been calculated on cost as usual to establish carrying amount before
revaluation.
■ Any premises held under finance leases should be similarly revalued.
(ii) Audit evidence
■ A schedule of depreciated cost of owned premises extracted from the non-current asset register.
■ Calculation of difference between valuation and depreciated cost by property. Separate summation of surpluses
and deficits.
■ Copy of valuation certificate for each property.
■ Physical inspection of properties with largest surpluses (including the two valued before the year end) to confirm
condition.
■ Extracts from local property guides/magazines indicating a range of values of similarly styled/sized properties.
■ Separate presentation of the revaluation surpluses (gross) in:
– the statement of changes in equity; and
– reconciliation of carrying amount at the beginning and end of the period.
■ IAS 16 disclosures in the notes to the financial statements including:
– the effective date of revaluation;
– whether an independent valuer was involved;
– the methods and significant assumptions applied in estimating fair values; and
– the carrying amount that would have been recognised under the cost model. -
第5题：
Some of the _____ solutions will support these requirements better at the moment.A property ;
B prosperity ;
C proprietary
参考答案：C
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第6题：
According to your resume, you have had some experience working in a foreign company. May I ask you why you left?
正确答案：
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第7题：
The multinational corporation is making a take-over __________ for a property company.A.application
B.bid
C.proposal
D.suggestion答案：B解析：考查名词辨析。句意为“那家跨国公司正在——接管一家地产公司”。application意为“申请，请求”，bid意为“投标，报价”，make a bidfor意为“出价买，企图获得”，proposal意为“提议”，suggestion意为“建议”。根据句意，应为投标接管公司，故选B。 -
第8题：
下列哪种氨基酸中含有吲哚基团（）
- A、Phe
- B、Pro
- C、Trp
- D、Tyr
- E、His
正确答案:C -
第9题：
You have a Web application that is configured for personalization. You need to access personalization data from one of the pages of the Web application by using the minimum amount of administrative effort. What should you do? （）
- A、Access the personalization data from the Session property of the HttpContext object.
- B、Access the personalization data from the Application property of the HttpContext object.
- C、Access the personalization data from the Cache property of the HttpContext object.
- D、Access the personalization data from the Profile property of the HttpContext object.
正确答案:D -
第10题：
You are creating a Windows Communication Foundation (WCF) service to process orders.The data contract for the order is defined as follows:[DataContract]public class Order{ [DataMember] public string CardHolderName { get; set; } [DataMember] public string CreditCardNumber { get; set; }}You have the following requirements: Enable the transmission of the contents of Order from the clients to the service. Ensure that the contents of CreditCardNumber are not sent across the network in clear text. Ensure that the contents of CreditCardNumber are accessible by the service to process the order.You need to implement the service to meet these requirements. What should you do?（）
- A、Add a DataProtectionPermission attribute to the CreditCardNumber property and set the ProtectData property to true.
- B、Convert the DataContract to a MessageContract and set the ProtectionLevel property to SignAndEncrypt.
- C、Change the data type of CreditCardNumber from string to SecureString.
- D、Implement the CreditCardNumber property getter and setter In the setter, run the value of the CreditCardNumber through the MD5CryptoServiceProvider class TransformBlock method.
正确答案:B -
第11题：
单选题You have written a custom menu for a Forms application. You saved the menu module to the file custmenu.mmb. In the Property Palette for the form, you set the Menu Module property to custmenu. When you run the form, the custom menu does not appear. What can you do to fix this problem?（）AGenerate the menu module executable.
BSave the menu module as custmenu.mmx.
CIn the Property Sheet for the form, set the Starting Menu property to custmenu.
DIn the Property Sheet for the form, set the Menu Module property to custmenu.mmb.
正确答案： A解析： 暂无解析 -
第12题：
单选题You have a custom button, with should have a Property "IsActive", one must be able to bind this Property on a class Property.（）ADependency Property
BINotifyPropertyChanged
Cnet Property
正确答案： A解析： 暂无解析 -
第13题：
2 Tyre, a public limited company, operates in the vehicle retailing sector. The company is currently preparing its financial
statements for the year ended 31 May 2006 and has asked for advice on how to deal with the following items:
(i) Tyre requires customers to pay a deposit of 20% of the purchase price when placing an order for a vehicle. If the
customer cancels the order, the deposit is not refundable and Tyre retains it. If the order cannot be fulfilled by
Tyre, the company repays the full amount of the deposit to the customer. The balance of the purchase price
becomes payable on the delivery of the vehicle when the title to the goods passes. Tyre proposes to recognise
the revenue from the deposits immediately and the balance of the purchase price when the goods are delivered
to the customer. The cost of sales for the vehicle is recognised when the balance of the purchase price is paid.
Additionally, Tyre had sold a fleet of cars to Hub and gave Hub a discount of 30% of the retail price on the
transaction. The discount given is normal for this type of transaction. Tyre has given Hub a buyback option which
entitles Hub to require Tyre to repurchase the vehicles after three years for 40% of the purchase price. The normal
economic life of the vehicles is five years and the buyback option is expected to be exercised. (8 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)
正确答案：
2 Advice on sundry accounting issues: year ended 31 May 2006
The following details the nature of the advice relevant to the accounting issues.
Revenue recognition
(i) Sale to customers
IAS18 ‘Revenue’ requires that revenue relating to the sale of goods is recognised when the significant risks and rewards are
transferred to the buyer. Also the company should not retain any continuing managerial involvement associated with
ownership or control of the goods. Additionally the revenue and costs must be capable of reliable measurement and it should
be probable that the economic benefits of the transaction will go to the company.
Although the deposit is non refundable on cancellation of the order by the customer, there is a valid expectation that the
deposit will be repaid where the company does not fulfil its contractual obligation in supplying the vehicle. The deposit should,
therefore, only be recognised in revenue when the vehicle has been delivered and accepted by the customer. It should be
treated as a liability up to this point. At this point also, the balance of the sale proceeds will be recognised. If the customer
does cancel the order, then the deposit would be recognised in revenue at the date of the cancellation of the order.
The appendix to IAS18, although not part of the standard, agrees that revenue is recognised when goods of this nature are
delivered to the buyer.
Sale of Fleet cars
The company has not transferred the significant risks and rewards of ownership as required by IAS18 as the buyback option
is expected to occur. The reason for this conclusion is that the company has retained the risk associated with the residual
value of the vehicles. Therefore, the transaction should not be treated as a sale. The vehicles should be treated as an operating
lease as essentially only 60% of the purchase price will be received by Tyre. Ownership of the assets are not expected to be
transferred to Hub, the lease term is arguably not for the major part of the assets’ life, and the present value of the minimum
lease payments will not be substantially equivalent to the fair value of the asset. Therefore it is an operating lease (IAS17).
No ‘outright sale profit’ will be recognised as the risks and rewards of ownership have been retained and no sale has occurred.
The vehicles will be shown in property, plant and equipment at their carrying amount. The lease income should be recognised
on a straight line basis over the lease term of three years unless some other basis is more representative. The vehicles will
be depreciated in accordance with IAS16, ‘Property, Plant and Equipment’. If there is any indication of impairment then the
company will apply IAS36 ‘Impairment of Assets’. As the discount given is normal for this type of transaction, it will not be
taken into account in estimating the fair value of the assets.
The buyback option will probably meet the definition of a financial liability and will be accounted for under IAS39 ‘Financial
Instruments: recognition and measurement’. The liability should be measured at ‘fair value’ and subsequently at amortisedcost unless designated at the outset as being at fair value through profit or loss. -
第14题：
(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a
coupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.
The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsure
as to how to treat this offer in the financial statements for the year ended 31 May 2006.
(5 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)
正确答案：
(iv) Car accessories
An obligation should not be recognised for the coupons and no provision created under IAS37 ‘Provisions, Contingent
Liabilities and Contingent Assets’. A provision should only be recognised where there is an obligating event. There has to be
a present obligation (legal or constructive), the probability of an outflow of resources and the ability to make a reliable estimate
of the amount of the obligation. These conditions do not seem to have been met. Until the vehicle is purchased the
accessories cannot be obtained. That is the point at which the present obligation arises, the outflow of resources occurs and
an estimate of the amount of the obligation can be made. When the car is purchased, the accessories become part of the
cost of the sale. The revenue recognised will be the amount received from the customer (the sales price). The revenue will
not be grossed up to include the value of the accessories. -
第15题：
(b) (i) Advise Alasdair of the tax implications and relative financial risks attached to the following property
investments:
(1) buy to let residential property;
(2) commercial property; and
(3) shares in a property investment company/unit trust. (9 marks)
正确答案：
(b) (i) Income tax:
Direct investment in residential or commercial property
The income will be taxed under Schedule A for both residential and commercial property investment. Expenses can be
offset against income under the normal trading rules. These will include interest charges incurred in borrowing funds to
acquire the properties. Schedule A losses are restricted to use against future Schedule A profits, with the earliest profits
being relieved first.
When acquiring commercial properties, it may be possible to claim capital allowances on the fixtures and plant held in
the building. In addition, industrial buildings allowances (IBA) may also be available if the property qualifies as an
industrial building.
Capital allowances are not normally available for fixtures and fittings included in a residential property. Instead, a wear
and tear allowance can be claimed if the property is furnished. This is equal to 10% of the rental income after any
tenants cost (for example, council tax) paid by the landlord.
Income tax is levied at the normal tax rates (10/22/40%) as appropriate.
Collective investment (shares in a property investment company/unit trust)
With collective investments, the investor either buys shares (in an investment company) or units (in an equity unit trust).
The income tax treatment of both is the same in that the investor receives dividends. These are taxed at 10% and 32·5%
respectively (for basic and higher rate taxpayers).
Investors are not able to claim income tax relief on either interest costs (of borrowing) or any other expenses.
Capital gains tax (CGT):
The normal rules apply for CGT purposes in all situations. Property investments do not normally qualify for business
rates of taper relief unless they are furnished holiday lets or in certain circumstances, commercial property. Investments
in unit trusts or property investment companies will never qualify for business taper rates.
It is possible to use an individual savings account (ISA) to make collective investments. If this is done, income and
capital gains will be exempt from tax.
Other taxes:
New commercial property is subject to value added tax (VAT) at the standard rate, but new residential property is subject
to VAT at the zero rate. If a commercial building is acquired second hand as an investment, VAT may be payable if a
previous owner has opted to tax the property. If this is the case, VAT at the standard rate will be payable on the purchase
price, and rental charges to tenants will also be subject to VAT, again at the standard rate.
The acquisition of shares is not subject ot VAT.
Stamp duty land tax (SDLT) will be payable broadly on the direct acquisition of any property. The rates vary from 0 to
4% depending on the value of the land and building and its nature (whether residential or non-residential). Stamp duty
is payable at a rate of 0·5% on the acquisition of shares.
Investment risks/benefits
Direct investment
Investing directly in property represents a long term investment, and unless this is the case, investment risks are high.
Substantial initial costs (such as SDLT, VAT and transactions costs) are incurred, and ongoing running costs (such as
letting agents’ fees and vacant periods) can be significant. The investments are illiquid, particularly commercial
properties which can take months to sell.
All types of properties are dependent on a cyclical market, and the values of property investments can vary significantly
as a result. However, residential property has (on a long term basis) proven to be a good hedge against inflation.
Collective investments
The nature of collective investments is that the investor’s risk is reduced by the investment being spread over a large
portfolio as opposed to one or a few properties. In addition, investors can take advantage of the higher levels of liquidity
afforded by such vehicles. -
第16题：
(b) You are the manager responsible for the audit of Poppy Co, a manufacturing company with a year ended
31 October 2008. In the last year, several investment properties have been purchased to utilise surplus funds
and to provide rental income. The properties have been revalued at the year end in accordance with IAS 40
Investment Property, they are recognised on the statement of financial position at a fair value of $8 million, and
the total assets of Poppy Co are $160 million at 31 October 2008. An external valuer has been used to provide
the fair value for each property.
Required:
(i) Recommend the enquiries to be made in respect of the external valuer, before placing any reliance on their
work, and explain the reason for the enquiries; (7 marks)
正确答案：
(b) (i) Enquiries in respect of the external valuer
Enquiries would need to be made for two main reasons, firstly to determine the competence, and secondly the objectivity
of the valuer. ISA 620 Using the Work of an Expert contains guidance in this area.
Competence
Enquiries could include:
– Is the valuer a member of a recognised professional body, for example a nationally or internationally recognised
institute of registered surveyors?
– Does the valuer possess any necessary licence to carry out valuations for companies?
– How long has the valuer been a member of the recognised body, or how long has the valuer been licensed under
that body?
– How much experience does the valuer have in providing valuations of the particular type of investment properties
held by Poppy Co?
– Does the valuer have specific experience of evaluating properties for the purpose of including their fair value within
the financial statements?
– Is there any evidence of the reputation of the valuer, e.g. professional references, recommendations from other
companies for which a valuation service has been provided?
– How much experience, if any, does the valuer have with Poppy Co?
Using the above enquiries, the auditor is trying to form. an opinion as to the relevance and reliability of the valuation
provided. ISA 500 Audit Evidence requires that the auditor gathers evidence that is both sufficient and appropriate. The
auditor needs to ensure that the fair values provided by the valuer for inclusion in the financial statements have been
arrived at using appropriate knowledge and skill which should be evidenced by the valuer being a member of a
professional body, and, if necessary, holding a licence under that body.
It is important that the fair values have been arrived at using methods allowed under IAS 40 Investment Property. If any
other valuation method has been used then the value recognised in the statement of financial position may not be in
accordance with financial reporting standards. Thus it is important to understand whether the valuer has experience
specifically in providing valuations that comply with IAS 40, and how many times the valuer has appraised properties
similar to those owned by Poppy Co.
In gauging the reliability of the fair value, the auditor may wish to consider how Poppy Co decided to appoint this
particular valuer, e.g. on the basis of a recommendation or after receiving references from companies for which
valuations had previously been provided.
It will also be important to consider how familiar the valuer is with Poppy Co’s business and environment, as a way to
assess the reliability and appropriateness of any assumptions used in the valuation technique.
Objectivity
Enquiries could include:
– Does the valuer have any financial interest in Poppy Co, e.g. shares held directly or indirectly in the company?
– Does the valuer have any personal relationship with any director or employee of Poppy Co?
– Is the fee paid for the valuation service reasonable and a fair, market based price?
With these enquiries, the auditor is gaining assurance that the valuer will perform. the valuation from an independent
point of view. If the valuer had a financial interest in Poppy Co, there would be incentive to manipulate the valuation in
a way best suited to the financial statements of the company. Equally if the valuer had a personal relationship with a
senior member of staff at Poppy Co, the valuer may feel pressured to give a favourable opinion on the valuation of the
properties.
The level of fee paid is important. It should be commensurate with the market rate paid for this type of valuation. If the
valuer was paid in excess of what might be considered a normal fee, it could indicate that the valuer was encouraged,
or even bribed, to provide a favourable valuation. -
第17题：
必需氨基酸不包括A、Met
B、Lys
C、Phe
D、Tyr
E、Trp
参考答案：D
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第18题：
Until security has been provided the Contractor shall have a maritime lien on ______ for his remuneration．
A.the property lost
B.the property salved
C.the property involved in the accident which gave rise to the salvage operations
D.any other property in danger which is not and has not been on board the vessel
正确答案：B
-
第19题：
You are the network administrator for your company. The network consists of a single Active Directorydomain. The functional level of the domain is Windows Server 2003.Some user accounts have expiring passwords and some do not. You need to identify all user accounts that do not have expiring passwords. You need to modify the passwordproperty to allow the passwords on these accounts to expire. You must complete this task by using the minimum amount of administrative effort.First, you create a saved query to obtain a list of all user accounts that do not have expiring passwords.What should you do next? （）
- A、Export the query results to a comma-delimited file. Use a CSVDE script to modify the password property of each user account.
- B、From the Results pane of the query, select all user accounts and modify their password properties simultaneously.
- C、Export the query results to a comma-delimited file. Use an LDIFDE script to modify the password property of each user account.
- D、From the Results pane of the query, select each user account and modify the password property, one by one.
正确答案:B -
第20题：
You have written a custom menu for a Forms application. You saved the menu module to the file custmenu.mmb. In the Property Palette for the form, you set the Menu Module property to custmenu. When you run the form, the custom menu does not appear. What can you do to fix this problem?（）
- A、Generate the menu module executable.
- B、Save the menu module as custmenu.mmx.
- C、In the Property Sheet for the form, set the Starting Menu property to custmenu.
- D、In the Property Sheet for the form, set the Menu Module property to custmenu.mmb.
正确答案:A -
第21题：
You have a custom button, with should have a Property "IsActive", one must be able to bind this Property on a class Property.（）
- A、 Dependency Property
- B、 INotifyPropertyChanged
- C、 net Property
正确答案:B -
第22题：
You are creating a Windows Communication Foundation （WCF） service that accepts messages from clients when they are started. The message is defined as follows. [MessageContract] public class Agent { public string CodeName { get； set； }public string SecretHandshake { get； set； } } You have the following requirements： "The CodeName property must be sent in clear text. The service must be able to verify that the property value was not changed after being sent by the client. "The SecretHandshake property must not be sent in clear text and must be readable by the service. What should you do？（）
- A、 Add a MessageBodyMember attribute to the CodeName property and set the ProtectionLevel to Sign. Add a MessageBodyMember attribute to the SecretHandshake property and set the protectionLevel to EncryptAndSign.
- B、 Add a DataProtectionPermission attribute to the each property and set the ProtectData property to true.
- C、 Add an XmlText attribute to the CodeName property and set the DataType property to Signed. add a PasswordPropertyText attribute to the SecretHandshake property and set its value to true.
- D、 Add an ImmutableObject attribute to the CodeName property and set its value property to true. Add a Browsable attribute to the SecretHandshake property and set its value to false.
正确答案:A -
第23题：
单选题You are creating a Windows Communication Foundation （WCF） service that accepts messages from clients when they are started. The message is defined as follows. [MessageContract] public class Agent { public string CodeName { get； set； }public string SecretHandshake { get； set； } } You have the following requirements： "The CodeName property must be sent in clear text. The service must be able to verify that the property value was not changed after being sent by the client. "The SecretHandshake property must not be sent in clear text and must be readable by the service. What should you do？（）AAdd a MessageBodyMember attribute to the CodeName property and set the ProtectionLevel to Sign. Add a MessageBodyMember attribute to the SecretHandshake property and set the protectionLevel to EncryptAndSign.
BAdd a DataProtectionPermission attribute to the each property and set the ProtectData property to true.
CAdd an XmlText attribute to the CodeName property and set the DataType property to Signed. add a PasswordPropertyText attribute to the SecretHandshake property and set its value to true.
DAdd an ImmutableObject attribute to the CodeName property and set its value property to true. Add a Browsable attribute to the SecretHandshake property and set its value to false.
正确答案： D解析： 暂无解析