Statement、Prepared Statement和Callable Statement表述错误的是哪个()?
A.CallableStatement从PreparedStatement继承而来
B.三个都是接口,用于组织和执行数据库查询及结果处理
C.CallableStatement接口添加了调用存储过程核函数的功能
D.Statement支持可变参数的SQL
A.CallableStatement从PreparedStatement继承而来
B.三个都是接口,用于组织和执行数据库查询及结果处理
C.CallableStatement接口添加了调用存储过程核函数的功能
D.Statement支持可变参数的SQL
第1题
A.正确
B.错误
第2题
Which of the following would you expect to find in a correctly prepared income statement?
A.Cash balance at the end of the period
B.The reported company's financial position at a specific date
C.Contributions by the owner during the period
D.Expenses incurred during the period to earn revenues
第3题
?Read this text taken from an article about accounting.
?Choose the best sentence to fill each of the gaps.
?For each gap (9-14), mark one letter (A-H) on your Answer Sheet.
?Do not use any letter more than once.
Accounting
Accounting is the process of systematically collecting, analyzing, and reporting financial information. Bookkeeping is essentially record-keeping which is part of the overall accounting process. A private accountant is hired by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions for various individuals, or firms, on a professional-fee basis. (9) .
The accounting process is based on the accounting equation, assets = liabilities+ owners' equity. (10) .There are five steps in the accounting process: 1) Source documents are analyzed to determine which accounts they affect. 2) Each transaction is recorded in a journal. 3) Each journal entry is posted in the appropriate general ledger accounts. 4) At the end of each accounting period, a trial balance is prepared to make sure that the accounting equation is in balance at the end of the period. 5) Financial Statements are prepared from the trial balance. (11) . A new accounting cycle is then begun for the next accounting period.
The balance sheet, or statement of financial position, is a summary of a firm's assets, liabilities, and owners' equity accounts at a particular time. (12) . On the balance sheet, assets are categorized as current (convertible to cash in a year or less), fixed (to be used or held for more than one year), or intangible (valuable solely because of the rights or advantages they confer). (13) . For a sole proprietorship or partnership, owner's equity is reported by the owner's name in the last section of the balance sheet. For a corporation, the value of common stock, preferred stock, and retained earnings is reported in the owners' equity section.
An income statement is a summary of a firm's financial operations during a specified accounting period. (14) . Operating expenses are then deducted to compute net income from operations. Finally, non-operating expenses and income taxes are deducted to obtain the firm's net income after taxes.
The information contained in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for competitors, and for the industry in which the firm operates.
A On the income statement, the company's gloss profit on sales is computed by subtracting the cost of goods sold from net sales.
B These ratios provide a picture of the firm's profitability, its short-term financial position, its activity in the area of accounts receivable and inventory, and its long-term debt financing.
C Similarly, current liabilities are those that are to be repaid in one year or less, and long-term liabilities are debts that will not be repaid for at least one year.
D Double-entry bookkeeping ensures that the balance shown by the equation is maintained.
E This statement must demonstrate that the equation is in balance.
F Accounting information is used primarily by management, but it is also demanded by creditors, suppliers, stockholders, and government agencies.
G Once statements are prepared, the books are closed.
H Bookkeeping is essentially record-keeping which is part of the overall accounting process.
(9)
第5题
According to the passage, which of the following statement is TRUE?
A.You should be prepared to make mistakes in communication.
B.Words are the basis of English learning.
C.Good pronunciation is important to an English learner.
D.Wanting to know everything does not help you in learning a language.
第6题
Topic:
Electronic dictionaries
Details:
convenient to use
time-saving
containing more information
General Statement:
Electronic dictionaries are popular with students.
MORE TOPICS:
Self-discipline makes a successful man.
Opportunity meets the prepared mind.
第7题
Consider the error in a company's failure to accrue interest revenue at the end of an accounting period. This error results in understated interest revenue and understated net income. Clearly, this company's accounting information is unreliable.
Biased information -- data prepared from a particular viewpoint and not based on objective facts -- is also unreliable. Suppose a company purchased inventory for $ 25. 000. At the end of the accounting period, the inventory had declined in value and can be replaced for $ 20 000. Under the lower of cost or market rule, the company must record a $ 5 000 loss for the decrease in the inventory's value. Company management may believes that the appropriate value for the inventory is $ 22 000, but that amount is only an opinion. If management reports the $ 22 000 figure, total assets and owner's equity will be overstated on the balance sheet. Income will be overstated on the income statement.
To establish a reliable figure for the inventory's value, management could get a current price list from the inventory supplier or call in an outside professional appraiser to revalue the inventory. Evidence obtained from outside the company leads to reliable, verifiable information. The reliability principle applies to all financial accounting information --from assets to owner's equity on the balance sheet and from revenue to net income on the income statement.
What does the reliability principle of accounting information involve?
A.The accounting information should depend on the principle.
B.The accounting information should be free from significant error and bias.
C.The accounting information relies on independent experts.
D.The accounting information must be verifiable by people outside.
第8题
The English Weather
"Other countries have a climate; in England we have weather". This statement, often made by Englishmen to describe the strange weather conditions of their country, is both revealing and true. It is revealing because in it we see the Englishman insisting once again that what happens in England is not the same as what happens elsewhere. Its truth can be proved by any foreigner who stays in the country for longer than a few days.
In no country other than England, it has been said, can one experience four seasons in the course of a single day! Day may break as a warm spring morning; an hour or so later black clouds may have appeared from nowhere and the rain may be pouring down. At midday it may be really winter with the temperature down by about eight degrees or more centigrade(摄氏度 ). And then, in the late afternoon the sky will clear, the sun will begin to shine, and for an hour or two before darkness fails, it will be summer.
In England one can experience almost every kind of weather except the most extreme. (Some foreigners seem to be under the impression that for ten months of the year the country is covered by a dense blanket of fog; this is not true.)The problem is that we never can be sure when the different types of weather will occur. Not only do we get several different sorts of weather in one day, but we may very well get a spell(持续的一段时间) of winter in summer and a spell of summer in winter.
The uncertainty about the weather has had a definite effect upon the Englishman's character. It tends to make him cautious(小心谨慎的),for example. The foreigner may laugh when he sees the Englishman setting forth on a brilliantly sunny morning wearing a raincoat and carrying an umbrella, but he may well regret his laughter later in the day!
And, of course, the weather's variety provides a constant topic of conversation. Even the most taciturn (沉默寡言的) of Englishmen is always prepared to discuss the weather. And, though he sometimes complains bitterly of it, he would not, even if he could, exchange it for the more predictable climate of other lands.
"Other countries have a climate; in England we have weather". This statement suggests that ______.
A.other countries do not have fine weather
B.you cannot experience four seasons in a year in England
C.the weather in England often changes and is therefore unique
D.the weather in England never changes
第9题
In the writer's view,______.
A.people should be prepared for the future
B.there exists no threat of unemployment
C.unions can stop the unfavorable change
D.people had better become cleaners
第10题
In the writer’s view, ______.
A) people should be prepared for the future B) there exists no threat of unemployment
C) unions can stop the unfavorable changes D) people had better become cleaners
第11题