计网课后习题答案(英文)

版本：冶金工业出版社Keys to Exercises and Examinations第1单元Text11.（1）B（2）A（3）A（4）A（5）A（6）B（7）D（8）A（9）C（10）C2.（1）registering,predicting（2）Logs（3）boolean logic（4）graphical interface（5）integrated circuit3.（1）战争期间，冯·诺依曼在流体力学、弹道学、气象学、博弈论以及统计学等方面的专业性的意见，被很好地运用在了一些工程中。

（2）战后的冯·诺伊曼在高等研究中心专注于计算机和它的拷贝的发展。

4.（1）It was a massive steam-powered mechanical calculator designed to print astronomical tables.（2）John Louis von Neumann’s famous stored program concept says that the program is stored as data in the computer’s memory and the computer is able to manipulate it as data—for example,to load it from disk,store it back on disk, and move it in memory.This concept became a fundamental of modern computing.Text21.（1）A（2）B（3）B（4）B（5）D（6）C（7）B（8）A（9）A（10）C2.（1）parallel-operation（2）capacity（3）peripherals（4）sophisticated（5）microprocessors3.它们（液晶显示器）不像CRT显示那样，需要考虑几何学的、收敛的或是焦点问题，而且它们的清晰度使得人们可以在更小的屏幕上看到更高的分辨率。

《数据与计算机通信》课后习题参考答案第2章的参考答案2.1答案：设发送消息的蓝军为A，另外一个蓝军为B。

再设步兵由一头到量外一头所用的时间为t，可以定义两军的通信协议如下：（1）A发送消息后2t时间内还灭有收到B的确认，则重发，直到收到确认。

（2）B收到消息后，立即发送去确认知道不再收到A的消息。

（3）若在中午之前t时刻，A还没有收到B的确认信息，或者B 在中午前的2t时间内还继续收到A发来的消息，则第二天进攻。

2．3答案：（1）预定（A）客人（Guest）向主人（Hosts）发出要Pizza的Request。

（B）主人接受请求，提起电话拨Pizza饼店，在电话中提出预定的种类和数量。

（C）Pizza店的外卖服务生(Order Clerk)填好订单，然后传送给Pizza Cook。

完成；（2）送货（A）Pizza Cook将做好的Pizza饼给服务生；（B）服务生在订单上签字后送给送货车司机，司机开车取送货，沿道路送往订货人的地点；（C）送货车司机到达后，拿出定单和主人交接；（D）主人将送来的Pizza饼再送给客人(Guest)答案A．(1)中国总理与英文翻译之间：(a)中国总理对自己的英文翻译说中文；(b)中国翻译将中文翻译成英文后给法国总理的英文翻译；(2)法国总理与英文翻译之间(a)法国总理的英文翻译接收中国总理的英文翻译给自己的英文翻译；(b)将英文翻译成法文，然后给法国总理，反之亦然。

B．这三者之间要实现一种类似于电信系统中三方通信之类的过程：(1)中国总理拿起电话，说中文给中文/德文翻译(2)德文翻译把中文翻译成德文，然后通过电话线传送给法国总理的德文/法文翻译(3)德文/法文翻译将接收到的德文翻译成法文(4)德文/法文翻译将翻译过来的法文给法国总理听2．7 答案a．在分段情况下，都需要包含N层数据首部的拷贝b．在组合的情况下，可以用一个N层的数据首部组合成单一的N－1层PDU。

第3章的参考答案3．1 答案a. 因为多点配置是共享的广播信道。

1)美国人一般早早就安排好他们的退休生活。

Americans usually make a plane for their retirement well in advance.2)他们通常被看成最有希望的歌手。

They are commonly regarded as the most promising singers.3)我从你的推荐人那里听说雇主曾给他们打过电话.hav.hear.fro.reference.tha.you.employe.ha.calle.them.4)请告诉我们具体时间, 以便我们做好适当的准备。

Please inform us the exact time so that we can make proper arrangements.5)我们对出席派对人数的估计与实际来的人数差了一大截。

Our estimate of how many people would show up at the party6)只要不成为阅读负担, 你的报告可以包括足够多的细节。

Your report can include enough details as long as it will not be a burden to read.7)就个人而言, 我将永远都习惯不了退休。

Personally ,I will never get used to being retired8)你想找个机会去中国的西南部发现一个神奇又美丽的地方吗？Would you like the chance to discover a place of mystery and beauty .9)你学习英文时, 会发现把英文句子逐字翻译成自己的母语并不是聪明的办法。

When you are leaning English , you well find out that it is not clever totranslate put the English sentences word for word into your own language .10)如果我可以重提我们刚才讨论过的问题的话, 我认为我们应该尽一切努力保护大熊猫。

第一章概述1-07小写和大写开头的英文名字 internet 和Internet在意思上有何重要区别？答：（1） internet（互联网或互连网）：通用名词，它泛指由多个计算机网络互连而成的网络。

；协议无特指（2）Internet（因特网）：专用名词，特指采用 TCP/IP 协议的互联网络区别：后者实际上是前者的双向应用1-08 计算机网络都有哪些类别？各种类别的网络都有哪些特点？答：按范围：（1）广域网WAN：远程、高速、是Internet的核心网。

（2）城域网：城市范围，链接多个局域网。

（3）局域网：校园、企业、机关、社区。

（4）个域网PAN：个人电子设备按用户：公用网：面向公共营运。

专用网：面向特定机构。

1-12 因特网的两大组成部分（边缘部分与核心部分）的特点是什么？它们的工作方式各有什么特点？答：边缘部分：由各主机构成，用户直接进行信息处理和信息共享;低速连入核心网。

核心部分：由各路由器连网，负责为边缘部分提供高速远程分组交换。

1-22 网络协议的三个要素是什么？各有什么含义？答：网络协议：为进行网络中的数据交换而建立的规则、标准或约定。

由以下三个要素组成：（1）语法：即数据与控制信息的结构或格式。

（2）语义：即需要发出何种控制信息，完成何种动作以及做出何种响应。

（3）同步：即事件实现顺序的详细说明。

1-23 画出具有五层协议的网络体系结构，并简述各层主要功能。

第二章物理层2-05 物理层的接口有哪几个方面的特性？个包含些什么内容？答：（1）机械特性明接口所用的接线器的形状和尺寸、引线数目和排列、固定和锁定装置等等。

（2）电气特性指明在接口电缆的各条线上出现的电压的范围。

（3）功能特性指明某条线上出现的某一电平的电压表示何意。

（4）规程特性说明对于不同功能的各种可能事件的出现顺序。

2-09 用香农公式计算一下，假定信道带宽为为3100Hz，最大信道传输速率为35Kb/ｓ，那么若想使最大信道传输速率增加６０％，问信噪比Ｓ/Ｎ应增大到多少倍？如果在刚才计算出的基础上将信噪比Ｓ/Ｎ应增大到多少倍？如果在刚才计算出的基础上将信噪比Ｓ/Ｎ再增大到十倍，问最大信息速率能否再增加２０％？答：C = W log2(1+S/N) b/s- SN1=2*（C1/W）-1=2*（35000/3100）-1SN2=2*（C2/W）-1=2*（1.6*C1/w）-1=2*（1.6*35000/3100）-1SN2/SN1=100信噪比应增大到约100倍。

ANDREW S. TANENBAUM 秒，约533 msec.----- COMPUTER NETWORKS FOURTH EDITION PROBLEM SOLUTIONS 8. A collection of five routers is to be conn ected in a poi nt-to-poi nt sub net.Collected and Modified By Yan Zhe nXing, Mail To: Betwee n each pair of routers, the desig ners may put a high-speed line, aClassify: E aEasy, M ^Middle, H Hard , DaDeleteGree n: Importa nt Red: Master Blue: VI Others:Know Grey:—Unnecessary ----------------------------------------------------------------------------------------------ML V Chapter 1 In troductio nProblems2. An alter native to a LAN is simply a big timeshari ng system with termi nals forall users. Give two adva ntages of a clie nt-server system using a LAN.(M)使用局域网模型可以容易地增加节点。

如果局域网只是一条长的电缆，且不会因个别的失效而崩溃(例如采用镜像服务-------------------------------------------器)的情况下，使用局域网模型会更便宜。

第一章名词解释1、无线体域网：无线局域网是由依附于身体旳多种传感器构成旳网络。

2、无线穿戴网：是指基于短距离无线通信技术与可穿戴式计算机技术、穿戴在人体上、具有智能搜集人体和周围环境信息旳一种新型个域网。

3、TCP/IP:P12,即传播控制协议/因特网互联协议，又名网络通讯协议，是Internet最基本旳协议、Internet国际互联网络旳基础，由网络层旳IP协议和传播层旳TCP协议构成。

4、OSI RM:即开放系统互连参照模型。

第一章简答1、简述计算机网络发展旳过程。

答：计算机网络发展过程可分为四个阶段。

第一阶段：诞生阶段；第二阶段：形成阶段；第三阶段：互联互通阶段；第四阶段：高速网络技术阶段。

（假如想加详细事例查p1-2）2、无线网络从覆盖范围可以提成哪些类？请合适举例阐明。

答：无线网络从覆盖范围可分为如下三类。

第一类：系统内部互连/无线个域网，例如：蓝牙技术，红外无线传播技术；第二类：无线局域网，例如：基本服务区BSA，移动Ad Hoc网络；第三类：无线城域网/广域网，例如：蜂窝系统等。

3、从应用旳角度看，无线网络有哪些？规定举例阐明。

答：从无线网络旳应用角度看，可以划分出：①无线传感器网络，例如能实时监测、感知和采集多种环境或监测对象旳信息并通过无线方式发送到顾客终端；②无线Mesh网络，例如Internet中发送E-mail；③无线穿戴网络，例如能穿戴在人体上并能智能搜集人体和周围环境信息；④无线体域网，例如远程健康监护中有效地搜集信息。

4、目前主流旳无线网络种类有哪些？答：P5（不确定）WLAN,GPRS,CDMA ，wifi5、什么是协议？请举例阐明。

答：P9第一段第三句；协议是指通信双方有关怎样进行通信旳一种约定。

举例：精确地说，它是在同等层之间旳实体通信时，有关通信规则和约定旳集合就是该层协议，例如物理层协议、传播层协议、应用层协议。

6、与网络有关旳原则化有哪些？答：重要有：国际电信原则，国际ISO原则，Internet原则1.美国国际原则化协会（ANSI）2.电气电子工程师协会(IEEE)3.国际通信联盟（ITU）4.国际原则化组织（ISO）5.Ineter协会(ISOC)和有关旳Internt工程任务组（IETF）6.电子工业联合会(EIA)和有关旳通信工业联合会（TIA）7、无线网络旳协议模型有哪些特点？答：（p13）无线网络旳协议模型显然也是基于分层体系构造旳，不过对于不一样类型旳无线网络说重点关注旳协议层次是不一样样旳。

CHAPTER 12 DISCUSSION QUESTIONS1.There are several reasons for a firm to makeinvestments in assets not directly related to the primary operations of its business (that is, investments in assets other than property, plant, equipment, and inventory). Companies usually make short-term investments be-cause of a temporary surplus of cash. They make long-term investments either because they believe that purchased investments provide a good return on money invested or because they want to gain influ-ence or control over investee companies.2.The risk and return trade-off of investmentsis that investors must usually decide whether they want a potentially higher return with more risk or a lower return with less risk.Most investments fall somewhere along a risk-return continuum. Investments that pro-vide high returns but have low risk are desir-able, but rare.3.The FASB has defined four different classifi-cations for debt and equity securities: trading securities, available-for-sale securities, held-to-maturity securities, and equity method se-curities.4. A security will be classified as trading if theinvestor is making the investment with the intent of selling the security should the need for cash arise, or to realize short-term profits should the price of the security increase.5. A security will be classified as held-to-maturity if the investor intends to hold the security until it matures. This criterion means that only debt securities can be classified as held-to-maturity, as equity securities typically do not mature. If a debt security is classified as held-to-maturity, any premium or discount associated with the security must be amor-tized over the life of the debt security.6.To be classified as an equity method securi-ty, an investor must typically own between20 and 50% of the outstanding commonstock of the investee. Ownership of between20 and 50% generally indicates the ability ofthe investor to significantly influence the operations and decisions of the investee.7.When an investor purchases debt and equitysecurities, two types of returns may be rea-lized. The first type of return is the receipt ofinterest (in the case of debt) or dividends (inthe case of equity). The second type of re-turn is from an increase in the price of thesecurity. To realize this type of return, the in-vestor must sell the security.8.When a security is sold, the seller must haveseveral pieces of information to properly ac-count for the transaction. The seller mustknow the selling price as well as the histori-cal cost of the security. The differencebetween these two amounts results in a rea-lized gain or loss on the sale.9.The difference between a realized gain orloss and an unrealized gain or loss relates tothe account ing concept of arm’s-lengthtransactions. The term ―realized‖ indicatesthat an arm’s-length transaction has takenplace and a security has been sold. A rea-lized gain indicates that the security was soldfor more than its historical cost, while a rea-lized loss means that the security was soldfor less than its original purchase price. Anunrealized gain means that the price of thesecurity being held has increased above itshistorical cost, but the security has not beensold. If the security is still being held and theprice falls below its historical cost, an unrea-lized loss has occurred.10.The account ―Market Adjustment‖ is used tovalue both trading and available-for-sale se-curities at their market value. Trading andavailable-for-sale securities are initiallyrecorded at their historical cost, and as theirvalue changes, the historical cost remainsthe same on the books. To reflect marketvalues on the books, the market adjustmentaccount is used to record both increasesand decreases in value. A separate marketadjustment account is used for both tradingand available-for-sale securities.11.Changes in the value of trading securities,both increases and decreases, are recordedon the books of the investor. Prior to 1994,only declines below historical cost wererecorded on the books. In 1994, however,434Chapter 12the rules were changed to allow companiesto record both increases and decreases invalue. At the end of each accounting period,the market value of the portfolio of tradingsecurities is compared to its historical cost,and the difference is recorded in the marketadjustment account. The offsetting credit (inthe case of increases in value) or debit (inthe case of decreases in value) is recordedin an income statement account as an un-realized gain or loss.12.Accounting for changes in the value ofavailable-for-sale securities is similar to theprocedures applied when accounting fortrading securities with one important differ-ence. Instead of recording any unrealizedincreases or decreases in value on theincome statement, unrealized increasesand decreases in value are recorded in astockholders’ equity account, UnrealizedIncrease/Decrease in Value of Available-for-Sale Securities—Equity. Thus, the journalentry to record unrealized changes in valuealways contains the stockholders’ equity a c-count and the market adjustment—available-for-sale securities account.13.The market adjustment account can befurther adjusted; however, the adjustmentaccount should always report the total netchange in the value of the security. For ex-ample, if a security that cost $200 rose invalue to $300 during the first period and thento $350 during the second period, the mar-ket adjustment account would show a bal-ance of $150 at the end of the second period. 14.Premiums and discounts on available-for-sale securities are not amortized because itis assumed that trading and available-for-sale securities will not be held long enoughto warrant the need to amortize a premiumor discount.15.Changes in the value of held-to-maturity andequity method securities are not accountedfor on the books of the investor. For held-to-maturity securities, the investor intends tohold the debt security until it matures, and asa result, changes in value will not affectthe eventual maturity value of the security.For equity method securities, the investoris holding the security for the purpose ofbeing able to influence the operating deci-sions of the investee on a long-term basis.Thus, temporary changes in value of equitymethod securities are ignored for accountingpurposes.16.The only difference between the accountingfor trading securities and available-for-salesecurities lies in unrealized changes in valueof those securities. For trading securities,the changes in value are recorded on the in-come statement. For available-for-sale se-curities, the unrealized changes in value arerecorded in a stockholders’ equity a ccount. 17.*When buying a held-to-maturity security, aninvestor purchases the right to receive twodifferent types of future cash receipts. First,the investor receives periodic interest pay-ments over the life of the security; second,the investor receives the face amount (prin-cipal) of the security at maturity.18.* A company would usually be willing to paymore than the face amount (a premium) fora held-to-maturity security when the interestrate on the security is higher than the marketrate of interest for similar investments. Thepaying of a higher price reduces the statedrate of interest to a point where it approx-imates the market rate of interest.19.*The amortization of a discount increases theamount earned on a held-to-maturity securitybecause at maturity investors receive theface value, which is higher than the amountoriginally paid. These increased proceedsmust be recognized over the life of the secu-rity through amortization. The amortization ofa discount increases interest from a statedrate to a higher effective rate.20.*An investor purchasing held-to-maturitysecurities (typically bonds) between interestdates must pay for accrued interest becauseat the next interest payment date a fullpe riod’s interest will be received, eventhough the securities have been held for onlya portion of the period. Because the securi-ties are sold in relatively small denomina-tions and are usually owned by numerousindividuals, it is almost impossible for acompany to know who bought how manybonds on which dates. Therefore, with manyheld-to-maturity securities, whoever ownsthe securities on the interest payment datereceives the full period’s i nterest.*Relates to expanded material.Chapter 12 43521.*The effective-interest amortization method istheoretically superior to the straight-lineamortization method because it takes intoconsideration the time value of money. Withthe effective-interest method, the amount ofinterest recognized is the effective interestrate times the amount of money actuallybeing borrowed at any period of time. Thestraight-line method is only an approximationof the true rate of interest.22.*The key criterion for using the equity methodis the ability of the investor to influence theoperations or decisions of the investee.23.*The accounting profession has providedguidelines to determine if the ability tosignificantly influence the operating deci-sions of an investee exists. The primaryguideline is degree of ownership. If the in-vestor owns between 20 and 50% of a cor-poration’s outstanding common stock, it isassumed that the investor is able to signifi-cantly influence the investee. Thus, unlessevidence exists to the contrary, ownership ofbetween 20 and 50% would require the useof the equity method.24.* When an investor purchases a trading secu-rity, revenue is recognized when interest ordividends are received. A gain or loss (un-re alized) is recorded when the security’sprice changes in value. For an investmentaccounted for under the equity method, rev-enue is recognized when the investee re-ports income for the period. This recognitionserves to increase the investment ac-count. The investment account is decreasedwhen dividends are received from the inves-tee. Unlike trading securities, temporarychanges in the value of equity method secur-ities are not recorded on the investor’sbooks.25.* Consolidated financial statements are pre-pared when a corporation owns more than50% of the stock of another company (acontrolling interest).26.* In the consolidated balance sheet, minorityinterest is the amount of equity investmentmade by outside shareholders to consolidat-ed subsidiaries that are not 100% owned bythe parent. In the consolidated incomestatement, minority interest income (shownas a subtraction) reflects the amount ofincome belonging to outside shareholders ofconsolidated subsidiaries that are not 100%owned.*Relates to expanded material.436Chapter 12PRACTICE EXERCISESPE 12–1 (LO1) Why Companies Invest in Other CompaniesThe correct answer is B.a. True. Most cases of companies investing in other companies are to investexcess cash.b. False. Investing in other companies will not necessarily eliminate risk in oth-er investments.c. True. By investing in other companies, the investing company can gain in-fluence over the operations of another company.d. True. When one company owns a significant portion of another company,the owner company can essentially control the operations of the owned company.PE 12–2 (LO2) Classifying a SecurityThe correct answer is C. Held-to-maturity securities are always considered debt securities. Trading and available-for-sale securities can sometimes be consi-dered debt securities. True to their name, equity method securities are always considered equity securities.PE 12–3 (LO2) Equity Method SecuritiesThe correct answer is A. An entity is presumed to have significant influence upon the operations of another company when it owns 20 to 50% of the outstanding voting stock.PE 12–4 (LO2) Disclosure of SecuritiesThe correct answers are A and C. Equity method securities are valued at cost ad-justed for changes in the net assets of the investee. Held-to-maturity securities are valued at amortized cost.PE 12–5 (LO3) Accounting for the Purchase of Trading and Available-for-Sale SecuritiesInvestment in Trading Securities ................................................... 65,400 Investment in Available-for-Sale Securities .................................. 79,600 Cash ............................................................................................ 145,000 Purchased various securities.Chapter 12 437 PE 12–6 (LO3) Accounting for the Return Earned on an InvestmentCash ................................................................................................. 1,359 Interest Revenue (459)Dividend Revenue (900)To record interest and dividends earned on securities.PE 12–7 (LO3) Accounting for the Sale of SecuritiesCash ................................................................................................. 25,200 Realized Loss on Sale of Trading Securities ................................ 2,800 Investment in Trading Securities ............................................. 28,000 To record the sale of Security 1 with original cost of$28,000 for $25,200.PE 12–8 (LO4) Changes in Value of Trading SecuritiesMarket Adjustment—Trading Securities (750)Unrealized Gain on Trading Securities—Income (750)To recognize the increase in value of the trading security($24,250 – $23,500 = $750).PE 12–9 (LO4) Changes in Value of Available-for-Sale SecuritiesUnrealized Increase/Decrease in Value of Available-for-SaleSecurities—Equity (400)Market Adjustment—Available-for-Sale Securities (400)To record net change in value of available-for-sale securities(Security 1 increased in value by $400, and Security 2 de-clined in value by $800).PE 12–10 (LO4) Subsequent Changes in Value of Trading Securities Unrealized Loss on Trading Securities—Income ......................... 1,900 Market Adjustment—Trading Securities .................................. 1,900 To adjust the market adjustment account to requiredending balance.Once this entry is posted, Market Adjustment—Trading Securities will have the required $800 credit balance as follows:438Chapter 12 PE 12–11 (LO5) Computing the Value of Held-to-Maturity Securities*First, we must compute the present value of the bonds as follows:Quarterly interest payment ($30,000 ⨯ 0.08 ⨯ ¼) ............... $ 600Present value of an annuity of 16 payments of $1 at 3%(Table II) ........................................................................... ⨯ 12.5611Present value of interest payments .................................... $ 7,537 Principal (face value) of bonds ........................................... $ 30,000Present value of $1 received 16 periods in the futurediscounted at 3% (Table I) .............................................. ⨯ 0.6232Present value of principal .................................................... 18,696 Total present value of investment ...................................... $26,233The value of the bonds can also be computed using a business calculator as follows:a. CLEAR ALL.b. Set P/YR to 1.1. 30,000 Press FV.2. 600 Press PMT.3. 16 Press N.4. 3 Press I/YR.5. Press PV for the answer of $26,231.67.PE 12–12 (LO5) Accounting for the Initial Purchase of Held-to-MaturitySecurities*The journal entry to record the purchase of this security is as follows:Investment in Held-to-Maturity Securities .......................... 26,233 Cash .............................................................................. 26,233 PE 12–13 (LO5) Straight-Line Amortization of Bond Discounts*The company will record a bond discount amortization of $676.83 ($40,000 –$35,939 = $4,061; $4,061/3 years ⨯ ½ = $676.83) on each date. Every six months, the company will make the following entry:Cash ...................................................................................... 2,000.00Investment in Held-to-Maturity Securities .......................... 676.83 Bond Interest Revenue ................................................ 2,676.83 Received semiannual bond interest and amortizedbond discount.*Relates to expanded material.Chapter 12 439 PE 12–14 (LO5) Straight-Line Amortization of Bond Premiums*The company will record a bond premium amortization of $567.90 ($68,407.39 –$65,000.00 = $3,407.39; $3,407.39/3 years ⨯ ½ = $567.90) on each date. Every six months, the company will make the following entry:Cash ...................................................................................... 3,250.00 Investment in Held-to-Maturity Securities .................. 567.90 Bond Interest Revenue ................................................ 2,682.10 PE 12–15 (LO5) Effective-Interest Amortization of Bond Premiums*The first step is to compute the market rate on bonds of similar risk as follows:a. CLEAR ALL.b. Set P/YR to 1.1. 65,000 Press FV.2. -68,407.39 Press PV.3. 3,250 Press PMT.4. 6 Press N.5. Press I/YR for the answer of 4%.The market interest rate of 4% is the semiannual rate, so the annual rate is 8%. The following amortization table shows the amount of interest earned and the amount of amortization for each period.InterestActually Earned(0.08 ⨯ ½ ⨯Cash Investment Amount of Investment Time Period Received Balance) Amortization Balance Acquisition date $68,407.39 Year 1, first six months $3,250 $2,736.30 $513.70 67,893.69 Year 1, second six months 3,250 2,715.75 534.25 67,359.44 Year 2, first six months 3,250 2,694.38 555.62 66,803.82 Year 2, second six months 3,250 2,672.15 577.85 66,225.97 Year 3, first six months 3,250 2,649.04 600.96 65,625.01 Year 3, second six months 3,250 2,624.99 625.01 65,000.00 Using the above amortization schedule, the journal entry for the first interest payment received is as follows:Cash ...................................................................................... 3,250.00 Investment in Held-to-Maturity Securities .................. 513.70 Bond Interest Revenue ................................................ 2,736.30 *Relates to expanded material.440Chapter 12 PE 12–15* (LO5) (Concluded)Using the above amortization schedule, the journal entry for the second interest payment received is as follows:Cash ...................................................................................... 3,250.00 Investment in Held-to-Maturity Securities .................. 534.25 Bond Interest Revenue ................................................ 2,715.75 PE 12–16 (LO5) Accounting for the Sale of Bond Investments*Cash ...................................................................................... 67,000.00Loss on Sale of Bonds......................................................... 359.44 Investment in Held-to-Maturity Bonds ........................ 67,359.44 Sold held-to-maturity bonds for $67,359.44.The following table shows the book value of the investment at the end of the first year (after the second interest payment) is $67,359.44.InterestActually Earned(0.08 ⨯ ½ ⨯Cash Investment Amount of Investment Time Period Received Balance) Amortization Balance Acquisition date $68,407.39 Year 1, first six months $3,250 $2,736.30 $513.70 67,893.69 Year 1, second six months 3,250 2,715.75 534.25 67,359.44 Year 2, first six months 3,250 2,694.38 555.62 66,803.82 Year 2, second six months 3,250 2,672.15 577.85 66,225.97 Year 3, first six months 3,250 2,649.04 600.96 65,625.01 Year 3, second six months 3,250 2,624.99 625.01 65,000.00 *Relates to expanded material.Chapter 12 441 PE 12–17 (LO6) Accounting for Investments Using the Equity Method* Investment in Hall Company .......................................................... 32,000 Revenue from Investments ....................................................... 32,000 To recognize Manwill’s portion of Hall’s net income ($80,000 ⨯0.40 = $32,000).Cash ................................................................................................. 8,000 Investment in Hall Company ..................................................... 8,000 To recognize Manwill’s portion of Hall’s dividends paid ($20,000⨯ 0.40 = $8,000).No entry is made for market value adjustments under the equity method of ac-counting for investments.PE 12–18 (LO7) Consolidated Financial Statements*Parent Company will report $135 ($150 ⨯ 0.90) as Income from Sub on its own in-come statement. On the consolidated financial statements, all of Sub’s revenue and expenses will be reported. Also reported will be Minority Interest in the amount of $15.*Relates to expanded material.442Chapter 12EXERCISESE 12–19 (LO3, LO4) Investment in Trading Securities—Journal Entries2008July 1 Investment in Trading Securities ................................... 8,300Cash ............................................................................ 8,300 Purchased 350 shares of Bateman Companystock at $22 per share plus $600 commission.Oct. 31 Cash (700)Dividend Revenue (700)Received a $2.00 per share dividend on350 shares of Bateman Company stock.Dec. 31 Unrealized Loss on Trading Securities—Income ......... 1,650Market Adjustment—Trading Securities .................. 1,650 To reduce trading securities to market($8,300 – $6,650).2009Feb. 20 Cash ................................................................................. 4,550Realized Gain on Sale of Trading Securities (400)Investment in Trading Securities ............................. 4,150 Sold 175 shares of Bateman Company stock[(175 shares ⨯ $26 = $4,550); one-half oforiginal cost of $8,300 is $4,150].Oct. 31 Cash (385)Dividend Revenue (385)Received a $2.20 per share dividend on175 shares of Bateman Company stock.Dec. 31 Market Adjustment—Trading Securities ....................... 2,575Unrealized Gain on Trading Securities—Income .... 2,575 To increase trading securities to market givena credit balance in the market adjustment of$1,650. Cost = $8,300 – $4,150 = $4,150;market = $29 ⨯ 175 shares = $5,075.Chapter 12 443 E 12–20 (LO3, LO4) Investment in Trading Securities—Journal EntriesJuly 16 Investment in Trading Securities ................................... 41,880Cash ............................................................................ 41,880 Purchased 4,000 shares of Eli Corporation stock.Sept. 23 Cash ................................................................................. 3,600Dividend Revenue ...................................................... 3,600 Received a cash dividend of $0.90 per share on4,000 shares of Eli Corporation stock.28 Cash ................................................................................. 21,840Investment in Trading Securities ............................. 20,940Realized Gain on Sale of Trading Securities (900)Sold 2,000 shares of Eli Corporation stock at $11per share—paid a commission of $160. [Cash =($11 ⨯ 2,000) – $160; short-term investment =$41,880 ⨯ 1/2; gain = $21,840 – $20,940].Dec. 31 Market Adjustment—Trading Securities ....................... 1,560Unrealized Gain on Trading Securities—Income .... 1,560 To increase value of securities to market [$11.25⨯ 2,000 shares – ($41,880 – $20,940) = $1,560].E 12–21 (LO3, LO4) Investment in Available-for-Sale Securities—JournalEntriesJan. 14 Investment in Available-for-Sale Securities .................. 83,200Cash ............................................................................ 83,200 Purchased 4,000 shares of Pinegar Corporationstock at $20.80 per share.Mar. 31 Cash ................................................................................. 1,000Dividend Revenue ...................................................... 1,000 Received a cash dividend of $0.25 per share on4,000 shares of Pinegar Corporation stock.Aug. 28 Cash ................................................................................. 36,160Investment in Available-for-Sale Securities ............ 33,280Realized Gain on Sale of Available-for-SaleSecurities ................................................................. 2,880Sold 1,600 shares of Pinegar Corporation stock at$22.60 per share [gain = 1,600 shares ⨯ ($22.60 –$20.80) = $2,880].444Chapter 12 E 12–21 (LO3, LO4) (Concluded)Dec. 31 Market Adjustment—Available-for-Sale Securities ...... 7,680Unrealized Increase/Decrease in Value ofAvailable-for-Sale Securities—Equity ................... 7,680To increase value of securities to marketvalue using market adjustment account[2,400 shares ⨯ ($24.00 – $20.80) = $7,680].E 12–22 (LO3, LO4) Investment in Securities2007Jan. 17 Investment in Available-for-Sale Securities .................. 89,500Cash ............................................................................ 89,500 Purchased 2,750 shares of Horner Companystock for $89,500.May 10 Cash ................................................................................. 3,575Dividend Revenue ...................................................... 3,575 Received a cash dividend of $1.30 per share on2,750 shares of Horner Company stock.Dec. 31 Unrealized Increase/Decrease in Value of Available-for-Sale Securities—Equity ......................................... 7,000Market Adjustment—Available-for-Sale Securities .7,000 To decrease value of securities to market valueusing market adjustment account (2,750 shares⨯ $30.00 = $82,500; $89,500 – $82,500 = $7,000).2008May 22 Investment in Available-for-Sale Securities .................. 30,000Cash ............................................................................ 30,000 Purchased an additional 750 shares of HornerCompany stock for $40 per share.July 18 Cash ................................................................................. 3,150Dividend Revenue ...................................................... 3,150 Received a cash dividend of $0.90 per share on3,500 shares of Horner Company stock.Chapter 12 445 E 12–22 (LO3, LO4) (Concluded)Dec. 31 Market Adjustment—Available-for-Sale Securities ...... 34,500Unrealized Increase/Decrease in Value ofAvailable-for-Sale Securities—Equity ................... 34,500To adjust portfolio of available-for-sale securitiesto market given a credit balance in the marketadjustment account from the prior period of$7,000. Market = $147,000 (3,500 shares ⨯ $42);Historical cost = $119,500 ($89,500 + $30,000);$147,000 – $119,500 = $27,500 + $7,000 = $34,500.2009June 7 Cash ................................................................................. 3,500Dividend Revenue ...................................................... 3,500 Received a cash dividend of $1.00 per share on3,500 shares of Horner Company stock.Oct. 5 Cash ................................................................................. 94,500 Realized Loss on Sale of Available-for-Sale Securities 25,000Investment in Available-for-Sale Securities ............ 119,500 To record sale of all Horner Company stock for$27 per share. Loss on sale = [$119,500 – ($27 ⨯3,500 shares)].Dec. 31 Unrealized Increase/Decrease in Value ofAvailable-for-Sale Securities—Equity ......................... 27,500Market Adjustment—Available-for-Sale Securities .27,500 Eliminate market adjustment account as allavailable-for-sale securities have been sold.Balance prior to adjustment is $27,500 ($34,500debit – $7,000 credit).E 12–23 (LO4) Investment in Equity Securities1. Market ValueSecurity Cost (December 31, 2009)A $250,000 $130,000B 160,000 169,000C 315,000 350,000Total $725,000 $649,000An unrealized loss of $76,000 ($725,000 –$649,000) would be recognized, reducing net income to $554,000 ($630,000 – $76,000).。

计算机专业英语全部答案(第三版)Unit1EX11 F2 T3 T4 F5 T6 F7 T 8 T 9 T 10FEX2Input hardware, storage hardware, processing hardware, output hardware power, speed, memorycentral processing unitinternal, primary, memorykeyboard, central processing unit, main memory, monitorEX3 PARTA1 F2 D3 G4 C5 B6 A7 E 8 HEX3 PART B1 F2 E3 G4 B5 A6 C7D 8 HEX41 input device2 screen3 manipulates4 instructions5 retrieve6 codes7 hardcopy8 functionEX51 T2 T3 F4 F5 T6 F7 T 8 TUNIT2EX11 T2 F3 T4 F5 T6 F7 T 8 FEX21 sizes, shapes, processing capabilities2 supercomputers, mainframe computers, minicomputers, microcomputers3 mainframe computer4 microcomputer, storage locations5 portables, laptop computers, desktop workstations6 semiconductor7 CPU, memory, storage, devices, processing, users8 microprocessor chipEX3 PARTA1 C2 A3 H4 I5 E6 F7 G 8 JEX3 PARTB1 capacity2 device3 laptop computer4 Portable computers5 Silicon6 semiconductor7 workstation8 Voltage, voltage9 RAM10ROMEX41 portable2 access3 main memory4 sophisticated programs5 processing capabilities6 instructions7 computation8 computer professionalEX51 T2 T3 F4 F5 F6 T7 F 8 T 9 T 10T11F 12T 13 T 14 TUNIT3EX11 T2 F3 T4 T5 T6 T7 F 8 F 9 T 10 F11T 12F 13F 14TEX21 microprocessor2 bus3 register 4control unit5 processor6 binary7 arithmetic, logic 8 milliseconds, microseconds9 instruction 10execution 11megahertz 12wordsize EX3 PARTA1 F2 A3 J4 C5 D6 E7 H 8 I 9 B 10GEX3 PARTB1 Storage 2chip3 buses4 ALU5 register 6control unit7 machine language 8 binary system 9 bits 10computer programEX41 configuration2 decodes3 data bus4 characters5 converts6 synchronize7 circuitry8 internal clockEX51 T2 F3 F4 T5 F6 F7 T 8 T 9 F 10 FUNIT4EX11 F2 T3 T4 F5 F6 T7 F 8 T 9 T 10 F11T 12T 13F 14F 15T 16F17T 18F 19T 20F21T 22FEX2memoryRAMdiskettes, diskschipsparityexpanded, extendedmonochromecacheROMupdatedEX3 PART A1 B2 E3 C4 J5 I6 H 7A 8 F 9 G 10DEX3 PART Bsecondary storagebufferaccesscodedisketteslotterminalsmotherboardbytescreenEX4desktopsoftwareanimationtransferredsophisticatedcompatiblecacheupgradeEX51 T2 F3 F4 T5 T6 T7 T8 F9 T 10 F11T 12F 13F 14T 15T 16F17F 18F 19F 20T21T 22TUnit 5Ex1:1 T2 T3 F4 T5 F6 F7 F 8 T 9 T 10 T11F 12T 13F 14F 15T 16T17F 18T 19F 20F21T 22T 23TEX2mail, courierhub, starlocal area networkpacketsEthernetkilobits per second, megabits per second, gigabits per second circuit switchingreassembledinternet protocol, transmission control protocol datagramsframesbinary, decimalEX3 part A1 C2 E3 B4 F5 A6 D7 H 8 GEX3 part Bhubzippeddecimalframebinary numberinternetpacketbandwidthEX4forwardedreassembledare encapsulatedcableburstysubmitare retransmittedprotocolEX5IP addressnotationdotted-decimalcomputer networkbackgroundsharedgeographicprivacyExercise to the Passage for ReadingEX6有意为维修技师使用所留被弃的、丢失的或损坏了的数据都进了数据桶。

企业资源计划erp第二版课后答案英文回答：Enterprise Resource Planning (ERP) is a comprehensive management system that integrates various business functions and processes within an organization. It helps streamline operations, improve efficiency, and enhance decision-making.The second edition of ERP focuses on addressing the limitations and shortcomings of the first version. It incorporates new features and enhancements to providebetter functionality and user experience. Here are some key aspects of the second edition of ERP:1. Enhanced Integration: The second edition of ERP offers improved integration capabilities, allowing seamless communication and data sharing between different modules and departments. This ensures that all business functions are connected and information is easily accessible.2. Advanced Analytics: The new version incorporates advanced analytics tools and features, enabling organizations to gain valuable insights from their data. This helps in making informed decisions, identifying trends, and predicting future outcomes.3. Mobile Accessibility: The second edition of ERP is designed to be mobile-friendly, allowing users to accessthe system from their smartphones or tablets. This enables employees to stay connected and perform tasks on the go, enhancing productivity and flexibility.4. Customization Options: The updated version provides more flexibility in terms of customization. Organizations can tailor the ERP system to their specific requirements, adding or modifying features as needed. This ensures that the system aligns with the unique processes and workflowsof the organization.5. Improved User Interface: The user interface of the second edition is more intuitive and user-friendly. It isdesigned to be easily navigable, with clear menus and icons, making it easier for users to find and use the desired functionalities.6. Enhanced Security: Security features have been strengthened in the second edition of ERP to protect sensitive data from unauthorized access or breaches. This includes advanced encryption, user access controls, and regular security updates.中文回答：企业资源计划（ERP）是一种综合管理系统，它将组织内的各种业务功能和流程整合在一起。