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网络病毒应急预案范文英文回答：Cyberspace Virus Response Plan.1. Introduction.A cyberspace virus is a type of malware that can infect and damage computer systems. Viruses can spread through email attachments, malicious websites, and infected USB drives. They can steal data, disrupt operations, and even cause financial losses.2. Purpose.The purpose of this plan is to outline the steps that will be taken in the event of a cyberspace virus outbreak. The plan will help to ensure that the organization is prepared to respond quickly and effectively to a virus attack.3. Scope.This plan applies to all employees, contractors, and visitors who use the organization's computer systems.4. Roles and Responsibilities.The following individuals will have key roles in responding to a cyberspace virus outbreak:Incident Response Team (IRT): The IRT will be responsible for coordinating the organization's response to the virus outbreak. The IRT will be led by the Chief Information Security Officer (CISO).Information Technology (IT) Department: The IT Department will be responsible for implementing the technical measures necessary to contain and eradicate the virus.Public Relations Department: The Public RelationsDepartment will be responsible for communicating with the media and the public about the virus outbreak.5. Procedures.In the event of a cyberspace virus outbreak, the following procedures will be followed:1. Detection and Reporting: The virus will be detected by the organization's security software. The IT Department will be notified immediately.2. Containment: The IT Department will take steps to contain the virus and prevent it from spreading. This may involve isolating infected computers and blocking access to infected websites.3. Eradication: The IT Department will work to eradicate the virus from the organization's systems. This may involve running antivirus software, deleting infected files, and patching vulnerabilities.4. Recovery: Once the virus has been eradicated, the organization will begin to recover from the attack. This may involve restoring lost data and repairing damaged systems.5. Communication: The Public Relations Department will communicate with the media and the public about the virus outbreak. The department will provide updates on the situation and offer advice on how to protect against the virus.6. Testing and Review.This plan will be tested and reviewed on a regular basis. The IRT will conduct tabletop exercises to simulate a virus outbreak. The plan will be updated as needed to ensure that it remains effective.中文回答：网络病毒应急预案。
《企业会计准则第14号——收入》解析收入是指企业在日常活动中形成的、会致使所有者权益增加的、与所有者投入资本无关的经济利益的总流入。
其中，偶然所得不属于收入。
收入的类型主要包括销售商品收入、提供劳务收入和让渡资产利用权收入。
一、销售商品收入确认与计量1.确认条件销售商品收入的确认条件主要有五个：第一，将商品所有权上的主要风险和报酬转移给购货方；第二，既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施有效控制；第三，收入的金额能够靠得住计量；第四，相关的经济利益极可能流入企业；第五，相关的已发生或将发生的本钱能够靠得住地计量。
例如，作为销售皮鞋的零售商，卖给消费者一双皮鞋，一般的理解是顾客付完钱就要确认收入。
可是很多商品都有质量保证期，在质量保证期内实行“三包”：包退、包换、包修。
因为质量问题其实在质量保证期内，严格来讲按销售商品收入确认条件第一条，该商品虽然已售出，可是主要风险和报酬并无转移给购货方。
所以，应当等到商品三个月质量保证期满后才能确认收入。
2.计量原则企业应当依照从购货方已收或应收的合同或协议价款肯定销售商品收入金额，但已收或应收合同或协议价款显失公平的除外。
若是应收的合同或协议价款的收取采用递延方式，实质上是具有融资性质的，应当依照顾收合同或协议价款的公平价值肯定销售商品收入金额。
应收合同或协议价款与其公平价值之间的差额，应当在合同或协议期间内采用实际利率法摊销，计入当期损益（利息收入）。
3.现金折扣的核算现金折扣是指债权人为鼓励债务人在规定的信用期限内付款而向债务人提供的债务扣除。
销售商品涉及现金折扣的，应当依照扣除现金折扣前的金额肯定销售商品收入金额（这叫做全额法）。
现金折扣在实际发生时，作为理财费用，按其差额借记银行存款，计入当期损益。
4.商业折扣的核算商业折扣，是指企业为促销而在标价上给予的价钱扣除。
企业应当依照扣除商业折扣后的金额肯定销售商品收入金额。
5.销售折让的核算销售折让，是指企业因售出商品质量不合格而在售价上给予减让。
