Ch 11, Product strategy v1.1 (after lecture)

director 11Director 11Director 11 is a powerful software tool used for creating interactive multimedia applications, games, and presentations. It is widely used in the entertainment and education industries for its versatility and ease of use. In this document, we will explore the features and capabilities of Director 11 and discuss its advantages in multimedia development.1. Introduction to Director 11Director 11 is a multimedia authoring tool developed by Adobe Systems. It allows developers to create engaging and interactive multimedia applications for various platforms, including desktop computers, web browsers, and mobile devices. With Director 11, developers can integrate video, audio, graphics, and animation into their projects, resulting in visually stunning and immersive experiences.2. Key Features of Director 112.1 Cross-Platform CompatibilityDirector 11 supports multiple platforms, including Windows, macOS, and various web browsers. This flexibility enablesdevelopers to target a wide range of users and devices, ensuring their applications are accessible to a broad audience.2.2 3D Graphics and EffectsDirector 11 provides powerful 3D rendering capabilities, allowing developers to create realistic and compelling visuals. It supports industry-standard 3D file formats, enabling the import of 3D models created in popular 3D modeling software. Additionally, Director 11 includes built-in tools for creating custom shaders and applying advanced visual effects.2.3 Scripting and InteractivityDirector 11 supports multiple scripting languages, including Lingo, JavaScript, and VBScript. These scripting languages enable developers to add interactivity and functionality to their applications. With Director 11's scripting capabilities, developers can create rich interactions, handle user input, and control multimedia elements dynamically.2.4 Asset Management and Media IntegrationDirector 11 offers a comprehensive set of tools for managing and integrating media assets. It allows developers to import and organize various types of media files, such as images, audio, and video. Director 11 also provides powerful mediaplayback capabilities, enabling seamless integration of multimedia elements into applications.2.5 Publishing and DistributionDirector 11 provides options for publishing and distributing applications. Developers can create standalone executables for desktop platforms, embed applications into web browsers using browser plug-ins, or export projects as web applications. This flexibility ensures that applications built with Director 11 can be deployed and run on different systems.3. Advantages of Director 113.1 Rapid DevelopmentDirector 11 offers a visual interface that simplifies the process of creating multimedia applications. Its drag-and-drop functionality and intuitive timeline-based interface allow developers to prototype and build applications quickly. This rapid development capability is beneficial for projects with tight deadlines or frequent iterations.3.2 High PerformanceDirector 11 leverages hardware acceleration capabilities to deliver high-performance multimedia experiences. It takesadvantage of the underlying system's graphics processing unit (GPU) to render 2D and 3D graphics efficiently. This results in smooth animations, real-time video playback, and responsive user interactions.3.3 Extensive Plugin SupportDirector 11 supports a wide range of third-party plugins, allowing developers to extend its functionality. These plugins provide additional features and capabilities, such as advanced audio processing, data visualization, and integration with external devices. The extensive plugin support of Director 11 enables developers to enhance their applications further.3.4 Networking and ConnectivityDirector 11 includes networking capabilities that enable communication between applications and remote servers. It supports various network protocols, making it possible to create online multiplayer games, web-enabled applications, and real-time data streaming. This connectivity feature enhances the interactive and collaborative possibilities of Director 11 projects.4. ConclusionDirector 11 is a versatile and powerful software tool for creating interactive multimedia applications. Its extensive feature set, ease of use, and cross-platform compatibility make it an ideal choice for developers in the entertainment and education industries. Whether you are building games, presentations, or multimedia applications, Director 11 provides the tools and flexibility to bring your ideas to life.。

11Ps营销理论11Ps营销理论指什么1986年6月，美国著名市场营销学家菲利浦·科特勒教授又提出了11P营销理念，即在大营销6P之外加上调研、区隔、优先、定位和人，并将产品、定价、渠道、促销称为战术4P，将探查、分割、优先、定位称为战略4P。

该理论认为，企业在战术4P和“战略4P”的支撑下，运用“权力”和“公共关系”这2P，可以排除通往目标市场的各种障碍。

11Ps营销理论的内容11P分别是：1.产品(Product)质量、功能、款式、品牌、包装；2.价格(Price)合适的定价，在产品不同的生命周期内制订相应的价格；3.促销(Promotion)尤其是好的广告；4.分销(Place)建立合适的消售渠道；5.政府权力(Power)依靠两个国家政府之间的谈判，打开别外一个国家市场的大门，依靠政府人脉，打通各方面的关系，在中国所谓的官商即是暗含此理；6.公共关系(PublicRelations)利用新闻宣传媒体的力量，树立对企业有利的形象报道，消除或减缓对企业不利的形象报道；7.调研(Probe)即探索，就是市场调研，通过调研了解市场对某种产品的需求状况如何，有什么更具体的要求；8.区隔(Partition)即市场细分的过程。

按影响消费者需求的因素进行分割；9.优先(Priorition)即选出我的目标市场；10.定位(Position)即为自己生产的产品赋予一定的特色，在消费者心目中形成一定的印象。

或者说就是确立产品竟争优势的过程；11.员工(People)“只有发现需求，才能满足需求”，这个过程要靠员工实现。

因此，企业就想方设法调动员工的积极性。

这里的people不单单指员工，也指顾客。

顾客也是企业营销过程的一部分，比如网上银行，客户参与性就很强。

“11P”包括大市场营销组合即6P组合（产品、价格、促销、分销、政府权力，公共关系），这6P组合称为市场营销的策略，其确定得是否恰当，取决于市场营销的战略“4P”（依次为市场调研（探查）、市场细分（分割），目标市场选择（优先）、市场定位（定位）），最后一个“P”（员工），贯穿于企业营销活动的全过程，也是实施前面10个“P”的成功保证。

产品目录列表FTALK-CA001B-EN-P – 2008年8月代替FTALK-CA001A-EN-P – 2007年11月目录品牌–R o c k w e l l S o f t w a r e和FactoryTalk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .i v折扣计划表. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . .i vF a c t o r y T a l k?服务平台应用表. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .v设计和组态. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Arena? ......................................................... (1)R S L i n x?C l a s s i c/R S L i n x?Enterprise .................................................... (2)R S L o g i x?Architect ..................................................... (2)R S L o g i x? Micro ......................................................... . (2)R S L o g i x?5 ............................................................. . (3)R S L o g i x? 500............................................................ .. (3)R S L o g i x? 5000........................................................... . (4)R S L o g i x?捆绑包............................................................. . (5)RSNetWorx? .................................................... .. (6)通讯捆绑包............................................................. . (6)R S T u n e?和R S L o o p Optimizer? .................................................... (7)R S F i e l d b u s?组态软件............................................................. (7)生产管理. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9F a c t o r y T a l k?Batch ......................................................... (9)F a c t o r y T a l k B a t c h服务器......................................................... (9)F a c t o r y T a l k?H i s t o r i a n C l a s s i c f o rBatch (10)iF a c t o r y T a l k? ProductionCentre ................................................. .. (10)F a c t o r y T a l k?ProductionCentre ............................................. (10)F a c t o r y T a l k?P r o d u c t i o n C e n t r e应用............................................................ (10)F a c t o r y T a l k?P r o d u c t i o n C e n t r e数据管理..............................................................10F a c t o r y T a l k?P r o d u c t i o n C e n t r e报表和分析 (11)F a c t o r y T a l k?P r o d u c t i o n C e n t r e系统支持..............................................................1 1 F a c t o r y T a l k? Scheduler ........................................................ .. (11)F a c t o r y T a l k?S c h e d u l e r专业版..............................................................................1 1F a c t o r y T a l k?S c h e d u l e rViewer..............................................................................1 1F a c t o r y T a l k?S c h e d u l e r标准版..............................................................................1 1 数据管理. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13F a c t o r y T a l k?Gateway .......................................................... (13)F a c t o r y T a l k?H i s t o r i a n S i t eEdition..................................................................................1 3F a c t o r y T a l k?H i s t o r i a n S i t e E d i t i o n服务器 (1)4F a c t o r y T a l k?H i s t o r i a n客户端工具.....................................................................1 4第三方H i s t o r i a n接口............................................................ (14)F a c t o r y T a l k?H i s t o r i a n Classic .......................................................... ...............................1 5F a c t o r y T a l k?H i s t o r i a n C l a s s i c服务器..................................................................1 5F a c t o r y T a l k?H i s t o r i a n C l a s s i c A u t h o r i n g客户端 (16)FactoryTalk? Metrics/FactoryTalk? Historian Classic Runtime客户端许可.......1 6 F a c t o r y T a l k? Integrator ....................................................... .. (17)F a c t o r y T a l k?T r a n s a c t i o n Manager .......................................................... (17)F a c t o r y T a l k?T r a n s a c t i o n M a n a g e r专业版............................................................18F a c t o r y T a l k?T r a n s a c t i o n M a n a g e r标准版............................................................18F a c t o r y T a l k?T r a n s a c t i o n M a n a g e r连接器............................................................18 质量和规范化遵守. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19纠正措施/预防措施(CAPA) ........................................................... (19)R S B i z W a r e?eProcedure? ....................................................... (19)资产管理. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..............2 1F a c t o r y T a l k?AssetCentre....................................................... (21)R S M A C C?服务器和客户端................................................................ ............................2 2iiR S M A C C?企业级在线状态监视................................................................ ....................2 2 Emonitor? ......................................................... .. (2)2E m o n i t o r?–资产健康状态模块............................................................................2 3E m o n i t o r?W e b客户端............................................................ (23)F i e l d c a r e Hart ............................................................. . (23)RSEnergyMetrix?.................................................... . (24)R S P o w e r?32................................................................ . (24)R S P o w e r? Plus ............................................................. (25)绩效和可视化. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27F a c t o r y T a l k?Metrics .......................................................... (27)F a c t o r y T a l k?M e t r i c s服务器............................................................ (27)F a c t o r y T a l k?M e t r i c s A u t h o r i n g客户端............................................................ (28)FactoryTalk? Metrics/FactoryTalk? Historian Classic Runtime客户端 (29)F a c t o r y T a l k?Portal............................................................ (29)F a c t o r y T a l k?M a c h i n eEdition(ME) ...................................................... (30)F a c t o r y T a l k?V i e w M a c h i n e E d i t i o n S t a t i o nRuntime (30)F a c t o r y T a l k?V i e wStudio........................................................ (30)F a c t o r y T a l k?V i e w S i t e Edition(SE)....................................................... .. (30)F a c t o r y T a l k?V i e w S i t e E d i t i o n服务器............................................................ (30)F a c t o r y T a l k?V i e w S i t e E d i t i o n客户端...................................................................3 1F a c t o r y T a l k?V i e w S i t e E d i t i o n工作站...................................................................3 1 K E P S e r v e r Enterprise........................................................ . (31)RSView?32 ......................................................... .. (32)R S V i e w?32M e s s e n g e rPro .......................................................... .........................3 3 R S V i e w?32A c t i v e D i s p l a y System........................................................ ..............3 3 R S V i e w?3 2 WebServer .................................................... . (33)iiiRSAdvantage? FactoryTalk?ProductionCentre生产管理Propack Data? PMX RS PMX? MES 生产管理Propack Data? PMX CTM RS PMX? CTM 质量和规范化遵守FactoryTalk? Automation Platform FactoryTalk? ServicesPlatformFactoryTalk?服务平台FactoryTalk? Live Data FactoryTalk?服务平台RSAssetSecurity? FactoryTalk? Security FactoryTalk?服务平台FactoryTalk? Audit FactoryTalk?服务平台RSAssetSecurity? FactoryTalk? Security FactoryTalk?服务平台FactoryTalk? Audit FactoryTalk?服务平台FactoryTalk? Directory FactoryTalk?服务平台FactoryTalk? Diagnostics FactoryTalk?服务平台FactoryTalk? Alarms andEventsFactoryTalk?服务平台FactoryTalk? HighAvailabilityFactoryTalk?服务平台iv集成化生产和绩效套件FactoryTalk?服务平台应用表v vi集成化生产和绩效套件设计和组态设计和组态Arena?Arena仿真软件不由罗克韦尔自动化销售渠道直接销售。

Model iM70Portable RechargeableAudio Aux-in SpeakerQuestions? Visit iHome Products, a division of SDI Technologies Inc. (hereafter referred to as SDI),warrants this product to be free from defects in workmanship and materials, undernormal use and conditions, for a period of one (1) year from the date of originalpurchase.Should this product fail to function in a satisfactory manner, it is best to first return itto the store where it was originally purchased. Should this fail to resolve the matterand service still be required by reason of any defect or malfunction during the warrantyperiod, SDI will repair or, at its discretion, replace this product without charge. Thisdecision is subject to verification of the defect or malfunction upon delivery of thisproduct to the Factory Service Center authorized by SDI Customer Service. Theproduct must include proof of purchase, including date of purchase. An out-of-warrantyfee for service will be charged for units that are received without proof of purchase.Before returning this product for service, please first replace the batteries (if applicable)with fresh ones, as exhausted or defective batteries are the most common cause ofproblems encountered.If service is still required:1. Call SDI Customer Service at 1-800-288-2792 for Return Authorization and forthe address of the Factory Service Center.2 Remove the batteries (if applicable) and pack the unit in a well padded, heavycorrugated box. SDI is not responsible for damage that occurs during shipping tothe Factory Service Center.3. Enclose a photocopy of your sales receipt, credit card statement, or other proofof the date of purchase, if within the warranty period. Also include your name andaddress information, a brief description for why the unit is being returned, and thereturn authorization number. No unit can be processed without a return authorizationnumber.4. Write the return authorization number on the side of the shipping package andsend the unit prepaid and insured to the Factory Service Center address authorizedby SDI Customer Service.Disclaimer of WarrantyNOTE: This warranty is valid only if the product is used for the purpose for which itwas designed. It does not cover (i) products which have been damaged by negligenceor willful actions, misuse or accident, or which have been modified or repaired byunauthorized persons; (ii) cracked or broken cabinets, or units damaged by excessiveheat; (iii) damage to digital media players, CD’s or tape cassettes (if applicable); (iv)the cost of shipping this product to the Factory Service Center and its return to theowner.This warranty is valid only in the United States of America and does not extend toowners of the product other than to the original purchaser. In no event will SDI or anyof its affiliates, contractors, resellers, their officers, directors, shareholders, membersor agents be liable to you or any third party for any consequential or incidentaldamages, any lost profits, actual, exemplary or punitive damages. (Some states donot allow limitations on implied warranties or exclusion of consequential damages,so these restrictions may not apply to you.) This warranty gives you specific legalrights, and you may also have other rights which vary from state to state.Your acknowledgement and agreement to fully and completely abide by the abovementioned disclaimer of warranty is contractually binding to you upon your transferof currency (money order, cashier's check, or credit card) for purchase of your SDIproduct.© 2014 SDI Technologies, Inc. All rights reservedQuestions? Visit or call 1-800-288-2792 Toll FreePrinted in ChinaiM70-140321-AWhen used in the directed manner, this unit has been designed and manufacturedto ensure your personal safety. However, improper use can result in potential electricalshock or fire hazards. Please read all safety and operating instructions carefully beforeinstallation and use, and keep these instructions handy for future reference. Takespecial note of all warnings listed in these instructions and on the unit.1. Water and Moisture – The unit should not be used near water. For example:near a bathtub, washbowl, kitchen sink, laundry tub, swimming pool or in a wetbasement.2. Ventilation – The unit should be situated so that its location or position doesnot interfere with its proper ventilation. For example, it should not be situatedon a bed, sofa, rug or similar surface that may block ventilation openings. Also,it should not be placed in a built-in installation, such as a bookcase or cabinet,which may impede the flow of air through the ventilation openings.3. Heat – The unit should be situated away from heat sources such as radiators,heat registers, stoves or other appliances (including amplifiers) that produceheat.4. Power Sources – The unit should be connected to a power supply only of thetype described in the operating instructions or as marked on the appliance.5. Power-Cable Protection – Power supply cables should be routed so thatthey are not likely to be walked on or pinched by items placed upon or againstthem. It is always best to have a clear area from where the cable exits the unitto where it is plugged into an AC socket.6. Cleaning – The unit should be cleaned only as recommended. See theMaintenance section of this manual for cleaning instructions.7. Objects and Liquid Entry – Care should be taken so that objects do not falland liquids are not spilled into any openings or vents located on the product.8. Attachments – Do not use attachments not recommended by the productmanufacturer.9. Lightning and Power Surge Protection – Unplug the unit from the wallsocket and disconnect the antenna or cable system during a lightning storm orwhen it is left unattended and unused for long periods of time. This will preventdamage to the product due to lightning and power-line surges.10. Overloading – Do not overload wall sockets, extension cords, or integralconvenience receptacles as this can result in a risk of fire or electric shock.11. Damage Requiring Service – The unit should be serviced by qualified servicepersonnel when:A. the power supply cable or plug has been damaged.B. objects have fallen into or liquid has been spilled into the enclosure.C. the unit has been exposed to rain.D. the unit has been dropped or the enclosure damaged.E. the unit exhibits a marked change in performance or does not operatenormally.12. Periods of Nonuse – If the unit is to be left unused for an extended period oftime, such as a month or longer, the power cable should be unplugged fromthe unit to prevent damage or corrosion.13. Servicing – The user should not attempt to service the unit beyond thosemethods described in the user’s operating instructions. Service methods notcovered in the operating instructions should be referred to qualified servicepersonnel.Questions? Visit or call 1-800-288-2792 Toll Free• Place the unit on a level surface away from sources of direct sunlight or excessiveheat.• Protect your furniture when placing your unit on a natural wood and lacqueredfinish. A cloth or other protective material should be placed between it and thefurniture.• Clean your unit with a soft cloth moistened only with mild soap and water. Strongercleaning agents, such as Benzene, thinner or similar materials can damage thesurface of the unit.CHARGEBEFOREUSEFCC Radiation Exposure StatementThis equipment complies with FCC RF radiation exposure limits set forth for an uncontrolled environment.This Device complies with RSS-210 of the IC Rules; Operation is subject to the following two conditions:(1) This device may not cause interference and(2) This device must accept any interference received, including interference that may cause undesired operationThis device complies with Part 15 of the FCC Rules, operation is subject to the following two conditions:(1) This device may not cause harmful interference, and (2) this device must accept any interferencereceived, including interference that may cause undesired operation.• Warning: Changes or modifications to this unit not expressly approved by the party responsible for compliancecould void the user’s authority to operate the equipment.• NOTE: This equipment has been tested and found to comply with the limits for a Class B digital device, pursuantto Part 15 of the FCC Rules.These limits are designed to provide reasonable protection against harmful interference in a residential installation.This equipment generates, uses and can radiate radio frequency energy and, if not installed and used in accordancewith the instructions, may cause harmful interference to radio communications.However, there is no guarantee that interference will not occur in a particular installation. If this equipment doescause harmful interference to radio or television reception, which can be determined by turning the equipment offand on, the user is encouraged to try to correct the interference by one or more of the following measures:• Reorient or relocate the receiving antenna.• Increase the separation between the equipment and receiver.• Connect the equipment into an outlet on a circuit different from that to which the receiver is connected.• Consult the dealer or an experienced radio/TV technician for help.CAN ICES-3 (B)/NMB-3(B)IC StatementThis device complies with Industry Canada RSS-210. Operation is subject to the following two conditions:(1) this device ma y not ca use interference, a nd (2) this device must a ccept a ny interference, includinginterference that may cause undesired operation of the device.Le présent appareil est conforme aux CNR d'Industrie Canada applicables aux appareils radio RSS-210.L'exploitation est autorisée aux deux conditions suivantes : (1) l'appareil ne doit pas produire de brouillage,et (2) l'utilisateur de l'appareil doit accepter tout brouillage radioélectrique subi, même si le brouillage estsusceptible d'en compromettre le fonctionnement.The device meets the exemption from the routine evaluation limits in section 2.5 of RSS 102 and compliancewith RSS-102 RF exposure, users can obtain Canadian information on RF exposure and compliance.Le dispositif rencontre l'exemption des limites courantes d'évaluation dans la section 2.5 de RSS 102 et laconformité à l'exposition de RSS-102 rf, utilisateurs peut obtenir l'information canadienne sur l'expositionet la conformité de rf.IMPORTANTRead before proceedingIf you have any question regarding the operation or use of this product, please visit to view answers to frequently asked questions.T o learn more about this and other iHome products, please visit us online atTo compress and lock speaker, gently press speaker down from the top and twist clockwise to lock in place.To unlock and expand the speaker, grip the top and bottom and give a small twist counter-clockwise. DO NOT pull hard once open, as the built in spring will automatically extend the speaker to its proper position.The iM70 is powered by a rechargeable battery in the speaker. Charge the unit before use .• Connect the larger USB plug to a powered USB port, such as that on a computer. The light on the speaker will stay red while charging and turn blue when fully charged.• Connect the micro-USB plug to the Audio/Charge USB connection port on the side of the speaker. Refer to the Charge Before Use diagram for proper charging connections.When the blue power light turns red, or if you start to notice sound distortion at higher volumes, it's time to recharge the battery.Note: you can continue to listen to the speaker while it is chargingFor Models That Use Lithium Batteries:• Lithium batteries can explode or cause burns if disassembled, shorted, recharged, exposed to water, fire, or high temperatures & not handled appropriately• Do not place loose batteries in a pocket, purse, or other container containing metal objects, do not mix with used or other battery types, or store with hazardous or combustible materials. • Store in cool, dry, ventilated area.• Follow applicable laws and regulations for transport and disposal.• Connect the micro-USB plug to the audio/charge input jack on the speaker.• Connect the stereo 3.5mm audio plug to the headphone jack or line-out of any audio device.• Slide the Power Switch of the speaker to the ON position. The blue power light will come on.• Press play on your audio device and adjust its volume to listen to audio.• If you wish to “daisy-chain” iM70 speakers, connect the 3.5mm audio plug to the Line Out Jack on an iM70 that is already connected to an audio source (see above) and the micro-USB plug to the audio input jack on another iM70.Note: the larger USB plug is used for charging only, not for audio.Power SwitchAudio/Charge USB ConnectionNote: When not in use, turn speaker offto save battery powerOff PositionOn PositionPower/Battery LEDBlue = power on/charged Red = low battery OR charging mode (whenconnected to USB power sourceComputer USB portComputer connected to working outletUSB AC adaptor (not included)USB AC adaptorconnected to working outlet3.5mm Stereo line-out Jack Connect to Audio Input Sourcemobile phonePSP iPodLaptopPCMP3/MP4to playOpen Position for Maximum BassClosed PositionTo audio sourceTo iM70To powered USB portUSB Charging and Audio Connection Cable Included。

亨格瑞管理会计英文第15版答案11CHAPTER11CapitalBudgetin； 1.；Thepresentvalueis$480,00；(a)$480,000=annualpaymen；annualpayment=$480,000÷1；annualpayment=$480,000÷9；annualpayment=$480,000÷8；annualpayment=$480,000÷8；anCHAPTER 11 Capital Budgeting1.The present value is $480,000 and the annual payments are an annuity, requiring use of Table 2:(a)$480,000 = annual payment × 11.2578annual payment = $480,000 ÷ 11.2578 = $42,637 (b)$480,000 = annual payment × 9.4269annual payment = $480,000 ÷ 9.4269 = $50,918 (c)$480,000 = annual payment × 8.0552annual payment = $480,000 ÷ 8.0552 =$59,589 (a)$480,000 = annual payment × 8.5595annual payment = $480,000 ÷ 8.5595 = $56,078 (b)$480,000 = annual payment × 7.6061annual payment = $480,000 ÷ 7.6061 = $63,107 (c)$480,000 = annual payment × 6.8109annual payment = $480,000 ÷ 6.8109 =$70,475 (a) Total payments= 30 × $50,918 = $1,527,540Total interest paid= $1,527,540- $480,000 = $1,047,5402.3.(b) Total payments= 15 × $63,107= $946,605 Total interest paid = $946,605 - $480,000 = $466,605min.) Buy. The net present value is positive.Initial outlay *Present value of cash operating savings, from12-year, 12% column of Table 2, 6.1944 × $5,000 Net present value$(21,000) * The trade-in allowance really consists of a $5,000 adjustment of the selling price and a bona fide $10,000 cash allowance for the old equipment. The relevant amount is the incremental cash outlay, $21,000. The book value is irrelevant.min.)Copyright ?2011 Pearson Education11.NPV @ 10% = 10,000 × 3.7908 = $37,908 - $36,048 = $1,860 NPV @ 12% = 10,000 × 3.6048 = $36,048 - $36,048 = $0NPV @ 14% = 10,000 × 3.4331 = $34,331 - $36,048 = $(1,717)The IRR is the interest rate at which NPV = $0; therefore, from requirement 1 we know that IRR = 12%.The NPV at the company’s cost of capital, 10%, is positive, so the project should be accepted.The IRR (12%) is greater than the company’s cost of capital (10%), so the project should be accepted. Note that the IRR and NPV models give the same decision.2.3.4.min.)1.Annual addition to profit = 40% × $25,000 = $10,000.Payback period is $36,000 ÷ $10,000 = 3.6 years. It is not a good measure of profitability because it ignores returns beyond the payback period and it does not account for the time value of money.NPV = $5,114. Accept the proposal because NPV is positive. Computation: NPV = ($10,000 × 4.1114) - $36,000= $41,114 - $36,000 = $ 5,1142.3. ARR = (Increase in average cash flow – Increase in depreciation) ÷ Initialinvestment= ($10,000 - $6,000) ÷ $36,000 = 11.1%min.)Salaries $49,920(a) $41,600(b) $ 8,320 Overtime 1,728(c) -- 1,728 Repairs and maintenance 1,800 1,050 750Toner, supplies, etc. Total annual cash outflows(a) ($ 8 × 40 hrs.) × 52 weeks × 3 employees = $320 × 52 × 3 = $49,920 (b) ($10 × 40 hrs.) × 52 weeks × 2 employees = $400 × 52 × 2 = $41,600 (c) ($12 × 4 hrs.) × 12 months × 3 machines = $ 48 × 12 × 3 = $ 1,728Purchase of Cannon machines $ -- $50,000 $50,000Copyright ?2011 Pearson Education21.Sale of Xerox machines Training and remodeling Total -- -3,000 -3,000 Copyright ?2011 Pearson Education 3All numbers are expressed in Mexican pesos. 2. 18% Total Sketch of Relevant Cash Flows (in thousands) Cash operating savings:* .847583,902 99,000 108,900 119,790 131,769 .4371 144,946 Income tax savings from depreciation not changed by inflation, see 1 3.1272 33,600 33,600 33,600 33,600 33,600 Required outlay at time zero 1.0000 Net present value*Amounts are computed by multiplying (150,000 × .6) = 90,000 by 1.10, 1.10 2, 1.10 3, etc.Copyright ?2011 Pearson Education 461PV Present of $1.00 Value ofTOTAL PROJECT APPROACH: Cannon:Init. cash outflow 1.0000 $ (51,000) Oper. cash flows (45,950) (45,950) (45,950) (45,950) (45,950) Total $(216,641)Xerox:Oper. cash flows 3.6048 (57,048) (57,048) (57,048) (57,048) (57,048) Difference in favor of retaining XeroxINCREMENTAL APPROACH: Initial investment 1.0000 $(51,000) Annual operating cash savings 3.6048 11,098 11,098 11,098 11,098 11,098 Net present value of purchase 2. The Xerox machines should not be replaced by the Cannon equipment. Net savings = (Present value of expenditures to retain Xerox machines) less (Present value of expenditures toconvert to Cannon machines)= $205,647 - $216,641 = $(10,994) 3. a. How flexible is the new machinery? Will it be useful only for the presently intended functions, or can it be easilyadapted for other tasks that may arise over the next 5 years?b. What psychological effects will it have on various interested parties?Copyright ?2011 Pearson Education462。

总则该指南旨在保证IPMT与PDT能够在整个开发周期过程中，全面考虑业务与项目的所有方面。

IPMT与PDT团队应当用这些问题为决策评审点的评审作好准备。

PDT团队应该在会前与相应的IPMT成员共同审阅提议，并确保在事先商定好的时间将DCP材料提交给所有IPMT成员。

概念决策评审点Y/N该业务计划是否体现了足够的业务潜力，有望形成可行的产品包？对市场的理解Y/N是否已经理解了市场，是否已定义并选出了目标细分市场？是否采用PDC和/或SPAN/FAN方法对吸引力进行了优先级排序？Y/N是否确认了客户需求？Y/N所选细分市场是否支持并与公司的业务愿景、使命、目标和战略相一致？Y/N采用了哪些方法从客户那里收集需求（直接和间接）？产品包Y/N该概念阶段业务计划真的具有竞争力吗？Y/N是否已经对该产品包进行了定义，使其体现出业务机会的特征（传统与新兴或新市场相比）?Y/N是否做出了SPAN（战略地位分析）图，对产品包进行描述和说明，支持市场细分计划？Y/N是否定义了促使客户做出购买决定的驱动因素？Y/N是否确定了市场中的竞争产品包（到GA时）？如何打败它们？Y/N我们的计划是否足以验证该产品包是客户所需要的产品包？Y/N是否定义了该产品包的主要竞争性差异？这些差异是否有意义？Y/N是否定义了该产品包的易用性目标？Y/N华为是否有针对这些细分市场的其他产品包？该产品包是否与它们有冲突？Y/N是否考虑了跨产品/产品线的需求？Y/N PDT使用的是否是经签发的产品包DCP模板？Y/N是否已明确了PDT所有主要成员且已到位？业务潜力（相对其他产品包而言）Y/N该产品包业务计划是否可盈利？Y/N这项投资是否与本领域现有投资相协调？Y/N是否确定了业务风险？Y/N是否明确了该市场上华为其他跨产品线，以及产品线产品包？相对于该产品包，它们是如何定位的？Y/N该产品包在目标细分市场上属新的/升级产品包，还是与其他产品包共存？开发计划Y/N是否可制定一个具有可接受风险的开发计划？Y/N该产品包的范围和定义是否足够清晰、肯定，可以转入到下一个阶段？Y/N PDT的业务计划是否包含项目初步的时间进度表以及计划阶段的目标日期和主要里程碑？Y/N是否明确了主要风险及其潜在的影响？Y/N对于该产品包，是否考虑了公司和/或业务领域的环境目的与目标？Y/N是否能够获得人力资源？他们是否具有完成下一阶段工作所必需的技能和经验？若没有，如何获取实施下一步工作所需的资源与技能？Y/N是否已确定了完成计划阶段工作的主要PDT人力资源？Y/N如果这是一个“关键”项目，是否给PDT分配了一名经认证的项目经理或指导者？Y/N是否已经审视过以前项目的经验教训总结，并在制定该项目的业务计划时做出了考虑？Y/N分销渠道Y/N针对选定的细分市场，现在是否具备有效的渠道？Y/N是否选定了要用的渠道？Y/N是否需要新的渠道？若需要，是否已经准备好了建立新渠道的计划？Y/N是否需要解决一些战略问题，比如业务伙伴、技术许可、联盟、OEM 等？计划决策评审点Y/N建议产品包能否被及时开发，推向市场并赢利？具有竞争力的产品包（渠道与客户）Y/N对于渠道和客户，所定义的产品包是否具有竞争力和吸引力？Y/N是否理解了细分市场和客户的购买标准？市场调研与客户反馈是否支持它们？Y/N UCD数据能否体现出华为的产品包相对于业界最佳的竞争力水平？Y/N该产品包能否如预期地在GA/发布点保持充分的竞争优势？竞争优势能否持续保持下去？Y/N是否验证了该产品包对客户和渠道的吸引力？Y/N该产品包是否仍然符合华为战略？业务潜力Y/N这个业务计划是否仍有充分的业务发展潜力？Y/N是否确定了该产品包预计的盈亏均衡点？Y/N对该产品包的投资是否符合IPMT制定的投资决策标准？Y/N对产品机会的财务分析是否已经足够详细，可以对该计划进行评估？（销量，投资回报率和税前收入）Y/N相对于风险和所需的资源，是否有足够的预期收益（市场份额，利润率和投资回报率）？Y/N是否已制定了FAN（财务分析）图来描述并证明该产品包能够支持华为财务计划？Y/N产品包业务计划业务摘要模板是不是包含在DCP材料包之中的最终业务计划的一部分？开发计划Y/N计划是否满足了向客户承诺的需求？GA前是否会有ESS交付？Y/N开发计划是否切实可行？Y/N在最终产品包/解决方案业务计划（O/SBP)及支撑文档中是否对产品包进行了清楚的定义?Y/N项目范围是不是已根据市场和需求分析做出了更改?Y/N是否有计划验证该解决方案是否是客户所需的解决方案？Y/N是否是按IPD流程来运作的？Y/N是否已有项目管理流程？Y/N是否已验证IPD流程能否满足关键的质量和交付目标？Y/N在最终业务计划中列出的总体进度是否是基于对所需要的工作量的充分理解？能否抓住市场机会窗？Y/N该产品包的上市计划是否优于华为之前的产品包上市计划？与主要竞争对手相比呢？与业界最佳相比呢？Y/N是否制定了计划，并有足够的资源来满足世界各地客户的全球化需要（英语文档）？Y/N是否有支撑市场机会窗内产品包的营销与销售资源？Y/N是否有Beta, ESS或ESP等早期交付需要？开发计划是否支持这类交付？Y/N是否需要功能的子集用于Beta和/或ESS？该计划是否能支持交付前对功能子集充分的测试？Y/N是否制定了计划，满足执行正式发布和发布流程所要求的最终期限？Y/N PDT经理是否理解和同意项目状态报告的方法和频率（DCP会议除外）？Y/N有没有更改、问题及争议管理流程？Y/N从以前项目中吸取的经验教训是否应用到了该项目中？Y/N是否确定了后续阶段的PDT成员？是否分配了PDT资源？Y/N计划是否考虑了所有关键利益相关人的意见？Y/N对于所有已确定的关键依赖关系，在IPMT和PDT中是否有跨部门的代表（或协调人）？Y/N是否是采用公认的预测方法来确定资源需求的？是否考虑到了意外情况？Y/N是否已分配了足够的营销与技术支援资源（技能及资金）来在市场机会窗内形成和支持产品包？Y/N市场计划中是否已完成了发布活动与交付计划的框架？Y/N对超出IPMT权力之外，但项目所需的外部资源、华为资源以及依赖关系，有没有做出承诺的计划？如何管理这些资源？Y/N在质量、可用性及可服务性方面有投资吗？该产品包是否有一些新的挑战性的质量目标？如果有，是否已经制定了实现目标的计划？Y/N质量计划中是否已经准确地反映出了该产品包的质量目标？质量计划中是否说明了应如何完成这些目标，以及它们是否符合已经过认证的ISO规范？Y/N产品包的现场故障率是否将比当前在现场运行的产品的故障率低？是否会比竞争对手低？Y/N是否作出了决策，在设计中优化共用部件的使用和CBB/重用原则？Y/N是否已验证有足够支持该产品包的子部件（硅、技术器件、构件模块、代码许可、子系统等）来满足批量要货预测？Y/N客户服务与支持计划是否包括了该产品包中的非华为要素？Y/N营销计划Y/N是否定义了发布活动和交付计划？是否确定了发布主题/信息和需要验证的假设？Y/N是否对每个确定的销售渠道的预计销量作出了承诺？是否制定好了销售激励计划？Y/N是否考虑将支持与服务作为主要的差异？精品文档Y/N是否做好了计划，对所有渠道的技术销售支持进行利用和宣传？如何对所有销售渠道的技术销售支持进行宣传？分销渠道Y/N该计划是否能确保业务计划的迅速成功？Y/N是否会有合适的渠道来发布和销售该产品包？按地域/细分市场来实现该业务计划？Y/N是否已经按渠道制定了销售与技术支持培训计划？Y/N是否明确了销售渠道冲突，并已制定计划来解决这些冲突？风险管理Y/N是否制定了风险管理计划？并描述了对所确定的风险的应对措施？可获得性决策评审点/早期销售支持决策说明：(A) 只针对ADCP的问题(E) 只针对EDCP和GA的问题如果既没有标注A也没有标注E，那么可认为该问题是针对EDCP或ADCP。

19 CFR Ch. I (4–1–11 Edition) §134.3§134.3Delivery withheld until marked and redelivery ordered.(a) Any imported article (or its con-tainer) held in CBP custody for inspec-tion, examination, or appraisement will not be delivered until marked with its country of origin, or until esti-mated duties payable under 19 U.S.C. 1304(f), or adequate security for those duties (see §134.53(a)(2)), are deposited.(b) The port director may demand re-delivery to CBP custody of any article (or its container) previously released which is found to be not marked le-gally with its country of origin for the purpose of requiring the article (or its container) to be properly marked. A de-mand for redelivery will be made, as required under §141.113(a) of this chap-ter, not later than 30 days after—(1) The date of entry, in the case of merchandise examined in public stores and places of arrival, such as docks, wharfs, or piers; or(2) The date of examination, in the case of merchandise examined at the importer’s premises or such other ap-propriate places as determined by the port director.(c) Nothing in this part shall be con-strued as excepting any article (or its container) from the particular require-ments of marking provided for in any other provision of law.[T.D. 80–88, 45 FR 18921, Mar. 24, 1980, as amended by T.D. 90–51, 55 FR 28190, July 10, 1990; CBP D ec. 08-25, 73 FR 40726, July 16, 2008]§134.4Penalties for removal, deface-ment, or alteration of marking.Any intentional removal, deface-ment, destruction, or alteration of a marking of the country of origin re-quired by section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), and this part in order to conceal this informa-tion may result in criminal penalties of up to $5,000 and/or imprisonment for 1 year, as provided in 19 U.S.C. 1304(h). [T.D. 72–262, 37 FR 20318, Sept. 29, 1972, as amended by T.D. 90–51, 55 FR 28191, July 10, 1990]Subpart B—Articles Subject toMarking§134.11Country of origin marking re-quired.Unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that every articleof foreign origin (or its container) im-ported into the United States shall be marked in a conspicuous place as leg-ibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the United States the English name of the countryof origin of the article, at the time of importation into the Customs territoryof the United States. Containers of ar-ticles excepted from marking shall be marked with the name of the country of origin of the article unless the con-tainer is also excepted from marking.§134.12Foreign articles reshipped from a U.S. possession.Articles of foreign origin imported into any possession of the United States outside its Customs territory and reshipped to the United States are subject to all marking requirements applicable to like articles of foreign or-igin imported directly from a foreign country to the United States.§134.13Imported articles repacked or manipulated.(a) Marking requirement. An article within the provisions of this section shall be marked with the name of the country of origin at the time the arti-cle is withdrawn for consumption un-less the article and its container are exempted from marking under provi-sions of subpart D of this part at the time of importation.(b) Applicability. The provisions of this section are applicable to the fol-lowing articles:(1) Articles repacked in a bonded warehouse under §19.8 of this chapter; (2) Articles manipulated under sec-tion 562, Tariff Act of 1930, as amended (19 U.S.C. 1562), and §19.11 of this chap-ter;(3) Articles manipulated, but not manufactured, in a foreign-trade zone under §146.32 of this chapter.840。

CHAPTER 11 AND 14 LIABILITIESTrue/False Questions:1.A liability is a probable future payment of assets or services that a company is presently obligatedto make as a result of past transactions or events.Answer: True2.A single liability can be divided between current and noncurrent liabilities.Answer: True3. 6.A liability does not exist if there is any uncertainty about whom to pay, when to pay, or how much topay.Answer: False4.Trade accounts payable are amounts owed to suppliers for products or services purchased on credit.Answer: True5.Unearned revenues is another name for sales.Answer: False6.Sales taxes payable is credited and cash is debited when companies send sales taxes collected fromcustomers to the government.Answer: False7.Known liabilities are obligations set by agreements, contracts, or laws, and are measurable and definitely determinable.Answer: True8.A contingent liability is a potential obligation that depends on a future event arising from a futuretransaction or event.Answer: False9.The full disclosure principle requires the reporting of contingent liabilities that are reasonably possible.Answer: True10.Debt guarantees are not disclosed because the guarantor is not the primary debtor.Answer: False11.Accounting for contingent liabilities covers three categories. (1) The future event is probable and theamount cannot be reasonably estimated. (2) The future event is remote or unlikely to recur.(3) The likelihood of the liability to occur is impossible.Answer: False12.A high value for the times interest earned ratio means that a company is a higher risk borrower.Answer: False13.The times interest earned ratio is calculated by dividing income before interest expense and incometaxes by interest expense.Answer: True14.When the times interest earned ratio declines, the likelihood of default on liabilities increases.Answer: True15.A short-term note payable is a written promise to pay a specified amount on a definite future datewithin one year or the operating cycle, whichever is longer.Answer: True16. A Premium on Bonds Payable reduces the interest expense of the bond over its life.Answer: True17、A bond listed at 103 on a stock exchange is selling at 103% of its par value.Answer: True18.Callable bonds can be exchanged for a fixed number of shares of the issuing corporation's commonstock.Answer: False19.There are two common payment patterns for installment notes: (1) accrued interest plus equal principalpayments and (2) equal payments.Answer: True20、The carrying value of a long-term note is computed as the present value of all remaining futurepayments, discounted using the market rate at the time of issuance.Answer: True21、A basic present value concept is that cash received in the future is worth more value than the sameamount of cash received today.Answer: False22.An annuity is a series of equal payments at equal time intervals.Answer: True23.The present value of an annuity factor for 6 years at 10% is 4.3553. This implies that an annuity of six$2,000 payments at 10% would equal $8,711.Answer: TrueCalculation: $2,000 x 4.3553 = $8,71124、Both interest on bonds and dividends on stock are tax deductible.Answer: False25、Interest payments on bonds are determined by multiplying the par value of the bond by the stated contract rate.Answer: True26、.Return on equity increases when the expected rate of return from the acquired assets is higher than theinterest rate on the debt issued to finance the acquired assets.Answer: True27.Bond interest paid by a corporation is an expense, whereas dividends paid are not an expense of thecorporation.Answer: True28、The debt-to-equity ratio enables financial statement users to assess the risk of a company’s financingstructure.Answer: True29、A company’s debt-to-equity ratio was 1.0 at the end of Year 1. By the end of Year 2, it had increasedto 1.7. Since the ratio increased from Year 1 to Year 2, the degree of risk in the firm’sfinancing structure decreased during Year 2.Answer: False30、The carrying (book) value of a bond payable is the par value of the bonds plus the discount.Answer: FalseMultiple Choice：1、The characteristics of a liability include:A) A past transaction or event.B) A present obligation.C) A future payment of assets or services.D) Both (a) and (b).E) All of the above.Answer: E2. Obligations not expected to be paid within the longer of one year or the company's operating cycleare reported as:A)Current assets.B) Current liabilities.C) Long-term liabilities.D) Operating cycle liabilities.E) Bills.Answer: C3.Amounts received in advance from customers for future products or services:A)Are revenues.B) Increase income.C) Are liabilities.D) Are not allowed under GAAP.E) Require an outlay of cash in the future.Answer: C4.Contingent liabilities must be recorded if:A)The future event is probable and the amount owed can be reasonably estimated.B) The future event is remote.C) The future event is reasonably possible.D) The amount owed cannot be reasonably estimated.E) All of the above.Answer: A5.Debt guarantees:A)Are never disclosed in the financial statements.B) Are considered to be a contingent liability.C) Are a bad business practice.D) Are recorded as a liability even though it is highly unlikely that the original debtor will default.E) All of the above.Answer: B6.The times interest earned ratio reflects:A) A company's ability to pay its operating expenses on time.B) A company's ability to pay interest even if sales decline.C) A company's profitability.D) The relation between income and debt.E) The relation between assets and liabilities.Answer: B7.If the times interest ratio:A)Increases, then risk increases.B) Increases, then risk decreases.C) Is greater than 1.5, then the company is in default.D) Is less than 1.5, the company is carrying too little debt.E) Is greater than 1.5, the company is likely carrying too much debt.Answer: B8. The times interest earned computation is:A)(Net income + Interest expense + Income taxes)/Interest expense.B) (Net income + Interest expense - Income taxes)/Interest expense.C) (Net income - Interest expense - Income taxes)/Interest expense.D) (Net income - Interest expense + Income taxes)/Interest expense.E) Interest expense/(Net income + Interest expense + Income taxes expense).Answer: A9. Short-term notes payable:A)Can replace an account payable.B) Can be issued in return for money borrowed from a bank.C) Are negotiable.D) Are an unconditional promise to pay.E) All of the above.Answer: E10. On December 1, Martin Company signed a $5,000 3-month 6% note payable, with the principleplus interest due on March 1 of the following year. What amount of interest expense is accrued at December 31 on the note?A)$0B) $25C) $50D) $75E) $300Answer: B$5,000 x 0.06 x 1/12 = $2511. On November 1, Carter Company signed a $9,000 4-month 10% note payable, with the principle plusinterest due on March 1 of the following year. What is the adjusting entry for the accrued interest at December 31 on the note?A)Debit interest expense, $0; credit interest payable, $0.B)Debit interest expense, $100; credit interest payable, $100.C)Debit interest expense, $150; credit interest payable, $150.D)Debit interest expense, $200; credit interest payable, $200.E)Debit interest expense, $300; credit interest payable, $300.Answer: CCalculation: $9,000 x .10 x 2/12 = $15012. The employer should record payroll deductions as:A)Employee receivables.B) Payroll taxes.C) Current liabilities.D) Wages payable.E) Employee payables.Answer: C13.An estimated liability:A)Is an unknown liability of a certain amount.B) Is a known obligation of an uncertain amount that can be reasonably estimated.C) Is a liability that may occur if a future event occurs.D) Can be the result of a lawsuit.E) Is not recorded until the amount is known for certain.Answer: B14. Employee vacation benefits:A)Are estimated liabilities.B) Are contingent liabilities.C) Are recorded as an expense when the employee takes a vacation.D) Are recorded as an expense when the employee retires.E) Increase net income.Answer: A15.Bonds that have an option exercisable by the issuer to retire them at a stated dollar amount prior tomaturity are known as:A) Convertible bonds.B) Sinking fund bonds.C) Callable bonds.D) Serial bonds.E) Junk bonds.Answer: C16、A bond traded at 102½ means that:A) The bond pays 2.5% interest.B) The bond traded at $1,025 per $1,000 bond.C) The market rate of interest is 2.5%.D) The bonds were retired at $1,025 each.E) The market rate of interest is 2 ½ % above the contract rate.Answer: B17、Promissory notes that require the issuer to make a series of payments consisting of both interest andprincipal are:A) Debentures.B) Discounted notes.C) Installment notes.D) Indentures.E) Investment notes.Answer: C18、An advantage of bond financing is:A) Bonds do not affect owners' control.B) Interest on bonds is tax deductible.C) Bonds can increase return on equity.D) It allows firms to trade on the equity.E) All of the above.Answer: E19、Which of the following statements is true?A) Interest on bonds is tax deductible.B) Interest on bonds is not tax deductible.C) Dividends to stockholders are tax deductible.D) Bonds do not have to be repaid.E) Bonds always decrease return on equity.Answer: A20、A disadvantage of bonds is:A) Bonds require payment of periodic interest.B) Bonds require payment of principal.C) Bonds can decrease return on equity.D) Bond payments can be burdensome when income and cash flow are low.E) All of the above.Answer: E21、The debt-to-equity ratio:A) Is calculated by dividing book value of secured liabilities by book value of pledged assets.B) Is a means of assessing the risk of a company’s financing structure.C) Is not relevant to secured creditors.D) Can always be calculated from information provided in a company’s income statement.E) Must be calculated from the market values of assets and liabilities.Answer: B22、When a bond sells at a premium:A) The contract rate is above the market rate.B) The contract rate is equal to the market rate.C) The contract rate is below the market rate.D) It means that the bond is a zero coupon bond.E) The bond pays no interest.Answer: A23、Amortizing a bond discount:A) Allocates a part of the total discount to each interest period.B) Increases the market value of the Bonds Payable.C) Decreases the Bonds Payable account.D) Decreases interest expense each period.E) Increases cash flows from the bond.Answer: A24、The effective interest amortization method:A) Allocates bond interest expense using a changing interest rate.B) Allocates bond interest expense using a constant interest rate.C) Allocates a decreasing amount of interest over the life of a discounted bond.D) Allocates bond interest expense using the current market rate for each period.E) Is not allowed by the FASB.Answer: B25、The Premium on Bonds Payable account is a(n):A) Revenue account.B) Adjunct or accretion liability account.C) Contra revenue account.D) Asset account.E) Contra expense account.Answer: B26、A company received cash proceeds of $206,948 on a bond issue with a par value of $200,000. Thedifference between par value and issue price for this bond is recorded as a:A) Credit to Interest Income.B) Credit to Premium on Bonds Payable.C) Credit to Discount on Bonds Payable.D) Debit to Premium on Bonds Payable.E) Debit to Discount on Bonds Payable.Answer: B27、A company may retire bonds by:A) Exercising a call option.B) The holders converting them to stock.C) Purchasing the bonds on the open market.D) Paying them off at maturity.E) All of the above.Answer: E28、The contract rate of interest is also called the:A) Coupon rate.B) Stated rate.C) Nominal rate.D) Market rate.E) Each of A, B, and C.Answer: E29、The Discount on Bonds Payable account is:A) A liability.B) A contra liability.C) An expense.D) A contra expense.E) A contra equity.Answer: B30、The Premium on Bonds Payable account is a(n):A) Revenue account.B) Adjunct or accretion liability account.C) Contra revenue account.D) Asset account.E) Contra expense account. Answer: B。

OverviewDesigned for students with previous NetScaler experience, this course is best suited for individuals who will be deploying or managing advanced NetScaler environments.Learn the skills required to configure and manage advanced NetScaler features through hands-on lab exercises. Students will learn how to implement advanced NetScaler components including Application Firewall, Advanced Traffic Management features including Http Callouts, and Troubleshooting. At the end of the course students will be able to configure their NetScaler environments to address advanced traffic delivery and management requirements including application security, optimization, and NetScaler operation management.Recommended pre-requisite courses:∙CNS-205 Citrix NetScaler 11.0 Essentials and NetworkingNote: This course is based on the Citrix NetScaler 11 product, but the skills and fundamental concepts learned are common to earlier product versions.Key Skills∙Upon successful completion of this course, students will be able to:∙Identify common web attacks and vulnerabilities ∙Write PERL compatible regular expressions ∙Configure Citrix Application Firewall to protect web applications ∙Troubleshoot Citrix Application Firewall ∙Install and configure NetScaler Insight Center to monitor performance ∙Install, configure, and use Citrix Command Center to manage NetScaler devices ∙Configure and use additional advanced features of NetScaler including NetScaler Web Logging,HTTP callout, and AAA authentication for web applicationsAudienceStudents interested in learning how to implement and manage the advanced NetScaler features using leading practices. Specifically:∙Administrators ∙Implementers / Engineers ∙Architects(CNS-301) Citrix NetScaler 11 Advance ImplementationInstructional MethodThis course is offered in instructor-led training (ILT)/virtual instructor-led training (vILT) formats with application of concepts through hands-on exercises in a live lab environment.Course Length5 daysCourse MaterialsAs part of this course, students will receive the following materials:∙Access to a lab environment for the duration of the course∙Lab exercise guide∙Access to final course deliverables once the course is available in general availability including copies of all official materials presented by the instructor with additional notes and references as well as videos with experts throughout Citrix around course topics and lab exercises.Preparatory RecommendationsCitrix recommends students prepare for this course by taking the following course: ∙CNS-205 Citrix NetScaler Essentials and NetworkingIt is also recommended to gain a basic understanding of the following concepts and technologies: ∙Experience configuring NetScaler systems, including an understanding of services, virtual servers, and policies∙Experience with network devices, such as routers and switches, various networking protocols, and aspects of application and site architectures (such as DMZs and VLANs)∙Knowledge of network security threats and site protection concepts such as firewalls, worms, and DDoS attacks∙Understanding of concepts related to monitoring and management including basics of SNMPCertification PreparationIn addition to field experience, this course helps prepares candidates for the 1Y0-351: Citrix NetScaler 10.5 Essentials for Networking exam. By passing the 1Y0-351: Citrix NetScaler 10.5 Essentials for Networking exam, candidates will gain the Citrix Certified Professional – Networking (CCP-N) certification.Topic Outline∙Getting Startedo Introduction to the NetScaler System∙Advanced Troubleshootingo Troubleshooting Resourceso NetScaler System Overviewo nCore Configuration Architectureo Built-In Toolso Real-Time Performance Statisticso Historical Statisticso Third-Party Tools∙Introducing Application Firewallo Application Attackso The Benefits of Application Firewallo Payment Card Industry Data Security Standardo Packet Processing Inspectiono Profiles and Policies∙Profiles and Policieso Profileso Policieso Engine Settings∙Regular Expressionso Forms of Regular Expressionso Using Regular Expressionso Metacharacters and Literal Characterso Metacharacterso Escapeso Quantifierso Back referencingo Look headso Regular Expression Scope∙Attacks and Protectionso Security Checkso HTTPS Web Applicationso Buffer Overflow Exploits and Protectiono Parameter Manipulationo Server Misconfigurationo Deny URL Protectiono SQL Injectiono HTML SQL Injection Protectiono Command Injectiono Field Format Protectiono Cookie Tampering and Poisoningo Cookie Consistency Protectiono Form/Hidden Field Manipulationo Form Field Consistency Protectiono Forceful Browsingo Start URLso Backdoors and Misconfigurationso URL Closureo Identity Theft Attackso Credit Card Protectiono Protecting Credit Cardso Errors Triggering Sensitive Information Leakso Safe Object Protection∙Application Firewall Troubleshootingo Application Firewall ando Configuration Issues∙Queuing and Connection Tuningo HTTP Connectionso HTTP Connection Management and NetScalero HTTP Behavioro TCP Bufferingo Surge Queueo Surge Protectiono Priority Queuingo HTTP Denial-of-Service Protection∙Authentication, Authorization, and Auditingo Users, Groups and Command Policieso External Authentication for System Userso AAA for Traffic Managemento Configurationo Audit Logging∙AppExpert Rate Limiting, HTTP Service Callout, and Policy-based Logging o HTTP Calloutso Configuring HTTP Calloutso HTTP Callout Use Caseso Configuring Rate Controlo Rate Control Policy Scenarioso Policy-based Logging∙Command Centero Command Center Introductiono Command Center Clientso Server Requirementso Port Setting Requirementso Command Center Installationo Command Center Functionalityo Command Center Administration∙Insight Centero Insight Center Overviewo AppFlow on the NetScaler Systemo How Insight Center Collects AppFlow Datao HDX Insighto HTML Injection∙NetScaler Web Loggingo NetScaler Web Logging Introductiono NetScaler System Configurationo NSWL Client Installationo NSWL Client Configurationo Troubleshooting Web Logging。

– 1 –– 2 – – 3 –P/N: 1802002112401NPort DE-211 Quick Installation GuideSeventh Edition, May 2011OverviewWelcome to Moxa’s NPort Express DE-211, a compact palm-sized data communication device that allows you to controlRS-232/422/485 serial devices over a TCP/IP based Ethernet network.Package ChecklistBefore installing the NPort Express DE-211, verify that the package contains the following items: • 1 NPort Express DE-211• NPort DE-211 quick installation guide • Documentation and software CD • Warranty cardOptional Accessories• NP21101: RS-232 cable: DB25 (M) to DB9 (F), 30 cm • NP21102: RS-232 cable: DB25 (M) to DB9 (M), 30 cm • NP21103: DB25 Terminal Block Kit for RS-422/485 •DK-35A: DIN-Rail Mounting Kit (35 mm)Notify your sales representative if any of the above items are missing or damaged.Hardware IntroductionThe NPort DE-211 device server has one female DB25 serial port. The four DIP switches located on the rear panel are used to select RS-232 COM mode, and one of four data modes: RS-232, RS-422, 4-wire RS-485, and 2-wire RS-485. See the “DIP Switch Settings and Explanation” section for details.Reset Button •Press the Reset button continuously for 3 sec to erase the password. After 3 sec, the Ready LED will flash on/off every half second. Release the reset button at this time to erase the password.•Press the Reset button continuously for 10 sec to load factory defaults. After 10 sec, the Ready LED will flash on/off every half second. Release the reset button at this time to load factory defaults.Hardware Installation ProcedurePlacement Options In addition to placing the DE-211 unit on a desktop or otherhorizontal surface, you may also make use of the DIN-Rail or Wall Mount options, as illustrated here.Wall MountDIN-RailDIP Switch Settings and ExplanationThe top panel of the DE-211 contains the following table, which describes how to set up the serial port using the four DIP switches located on DE-211’s rear panel.SW1 SerialConnection SW2 SW3 SW4Serial Interface Mode OFF OFF OFF RS-232 ONRS-232 ConsoleOFF ON ON RS-422ON OFF ON 4-wire RS-485 by RTS OFF Data CommON ON ON 4-wire RS-485 by ADDC ON OFF OFF 2-wire RS-485 by RTS ON ON OFF 2-wire RS-485 by ADDCSwitch SW1 controls the function of the serial port. Note that after changing the setting of SW1, the DE-211 will reboot to initialize the new setting. You must wait a few seconds for the green Ready light to blink off and then on again, indicating that the function of the serial port has been changed. Switches SW2, SW3, and SW4control the serial port’s data communication Interface Mode. (RTS stands for Ready To Send and ADDC stands for Automatic Data Direction Control.)Keep the following points in mind when setting the DIP switches: •To use the serial port as an RS-232 console connection, such as when using MOXA PComm Terminal Emulator or HyperTerminal, set SW1 to the ON position.•Some setup procedures can be carried out through a Telnet connection, in which case data is transmitted through the DE-211’s Ethernet port. However, you must set SW1 to the OFF position to establish a Telnet connection.owerPC– 4 – – 5 – – 6 –/supportThe Americas: +1-714-528-6777 (toll-free: 1-888-669-2872)Europe: +49-89-3 70 03 99-0 Asia-Pacific: +886-2-8919-1230China:+86-21-5258-9955 (toll-free: 800-820-5036)2011 Moxa Inc. All rights reserved.Software Installation InformationDetailed information about installing the software that comes with the DE-211 can be found on the NPort Documentation andSoftware CD in the “NPort Family Software Installation Guide”.Pin Assignments and Cable WiringFemale DB25 Connector PinoutsRS-232 WiringRS-422 WiringRS-485 WiringDB25 Terminal Block Kit (RS-422, RS-485-2W/4W)Environmental SpecificationsPower requirements 12 to 30 VDC150 mA (max.) at 12 V92 mA (max.) at 24 VOperating Temp. 0 to 55°C Ambient Relative Humidity 5 to 95% (non-condensing) Dimensions Including ears: 90.2 × 100.4 × 22 mm(3.55 × 3.95 × 0.87 in)Without ears: 67 × 100.4 × 22 mm (2.64 × 3.95 × 0.87 in)Surge Protection 15 KV ESD for the serial port Magnetic Isolation Protection 1.5 KV for the Ethernet port Regulatory Approvals FCC Class B, CE Class B, UL 60950-1, EN 60950-1。

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