ch01(习题)

ⅠFill-in-the-Blank2. C12 has 6 protons（质子）. How many protons does C13 （中子）does C13 have? _7_ Nitrogen-14 (N14) has 6 protons and 8 neutrons: true or false?_false_4. The type of metamorphism that occurs over large areas, commonly at convergent platedisturbed after lithification.ⅡShort Answer Question1.What is the difference between an active volcano and a dormant volcano?2.What does a porphyritic texture tell about the history of an igneous rock?3.Briefly explain why the study of sedimentary environments is important in the studyof historical geology.4.What is the difference between slate and phyllite?5.What kind of rocks (igneous, sedimentary, metamorphic) have been most importantin determining absolute age dates for the geologic time scale? Explain why.6.What are the six fundamental geologic principles which are used in relative dating?7.Explain the differences between the magnitude and the intensity of an earthquake, interms of how each is measured or observed.8.What is the difference between elastic and plastic deformation?9.What does compression stress result from?10.What causes submarine hydrothermal vents?ⅢShort Answer Essay Questions1.How do a rock and a mineral differ?2.When looking at a hand sample of an igneous rock, how would you tell if it is plutonic or volcanic?3.How does elastic rebound theory explain when earthquakes occur?4.What are some uses of metamorphic rocks such as marble, slate, sulfide ore, talc, graphite, and clay?5.Briefly explain why, according to the principle of isostasy, continental crust should be thicker than oceanic crust.• Earth is a dynamic and evolving planet.• Plate tectonic theory: The lithosphere is composed of rigid plates that diverge, converge, orslide sideways past one another as they move over the asthenosphere.• Volcanoes and earthquakes occur at the boundaries between the plates.• The rock cycle illustrates theinteractions betweenEarth’s internal andexternal processesandhow the threerock groups areinterrelated.• Geology is the study of the Earth–Physical geology is concernedwith the materials and processes whichcompose and operate onthe surface of,and within, Earth.–Historical geology is concernedwith the origin and evolution of Earth'scontinents, oceans, atmosphere, and life.• The principal subsystems of the earth:Atmosphere / Biosphere / Hydrosphere / Lithosphere / Mantle / Core.• 十大环境问题：气候变暖、臭氧层破坏、生物多样性减少、酸雨蔓延、森林锐减、土地荒漠化、大气污染、水体污染、海洋污染、固体废物污染。

引例沃尔玛借助管理信息系统登上世界企业500强之首在美国《财富》杂志评选的2001年美国企业500强中，零售业巨人沃尔玛连锁店将埃克森·美孚石油公司拉下马来，以2 198.12亿美元的营业收入总额坐上了美国乃至世界企业的龙头宝座。

而沃尔玛的主席罗伯逊·沃尔玛超过微软公司董事长比尔·盖茨成为全球首富。

沃尔玛在全球拥有4 600多家连锁店，雇员120多万人。

如此庞大的队伍，确实可称得上企业帝国。

这个企业帝国的成功秘诀是其管理信息系统。

沃尔玛的全球采购战略、配送系统、商品管理、电子数据系统、天天平价战略在业界都是经典。

其成功建立在利用信息技术整合优势资源、信息技术战略与零售业整合的基础之上。

沃尔玛在全球的4 600多家连锁店通过它的网络可在1小时之内对每种商品的库存、上架、销售量全部盘点一遍。

公司的创始人山姆·沃尔玛特别重视信息的沟通和信息系统的建设。

在20世纪60年代中期，他只拥有几家商店时，就已经认识到管理人员必须能够随时随地获得所需要的数据。

某种商品在沃尔玛的商店里一共有多少？订购了多少商品？上周的销售量、订购量呢？昨天呢？去年呢？订购的商品什么时候可以到达？在管理信息系统应用之前，必须通过大量的人工计算与处理才能得到。

要在现有的基础上扩大经营规模，只有不断应用先进的管理信息系统。

在管理信息系统的支持下，沃尔玛能够以最优质的服务、最低的成本、最快速的反应进行全球运作。

1974年，公司开始在其分销中心和各家连锁店运用计算机进行库存控制管理。

1983年，沃尔玛用上条码扫描系统。

1984年，沃尔玛开发了一套市场营销管理软件系统，这可以使每家连锁店按照自身的市场环境和销售类型制定出相应的营销产品组合。

在1985—1987年，沃尔玛安装了公司专用的卫星通信系统，使总部、分销中心和各连锁店之间可以实现双向的声音和数据传输，全球各家分店也都能够通过自己的终端与总部进行实时的通信联系。

CH01复习题§1.21. 命题判断〔每空1分，共4分〕 P32-A 小和小王是同班同学B 小猪不是鲜花C 3-2n<0D 假如2+2=4，如此太阳从西方升起。

上述语句中，是简单命题，不是命题，是符合命题且真值为假，是符合命题且真值为真。

〔参考答案：ACDB 〕2. 命题符号化〔每空2分，共4分〕习题1.5(7)(3) P32-p ：天下大雨，q ：他乘公共汽车去上班，命题“除非天下大雨，否如此他不乘公共汽车去上班〞可符号化为。

〔参考答案：q →p 必要条件为后件〕r ：天很冷，s ：老来了，命题“虽然天很冷，老还是来了〞 可符号化为。

〔参考答案r ∧s 〕3. 五个真值表〔每空2分，共4分〕习题1.6(2)(4) P32-设p 的真值为0，r 的真值为1，q 、s 都是命题，如此命题公式〔)()（s q r p ∨⌝∧↔的真值为，命题公式)()))((（s r p r q p ⌝∨→⌝∧→∨⌝的真值为。

〔参考答案：0,1〕4. 用符号p 、q 填空。

〔每空1分，共4分〕根本概念设p ：x>0〔其中x 是整数〕 ，q ：太阳从西方升起，如此是命题，是命题变项，是命题常项，不是命题。

〔参考答案：q ，p ，q ，p 〕5. 命题符号化，相容或与排斥或设r ：现在小在图书馆，s ：现在小在学生宿舍，如此“现在小在图书馆或学生宿舍〞可符号化为。

〔参考答案：B 〕A r ∨sB (r ∧¬s)∨(¬r∧s)C r ∧sD (r ∧¬s)或(¬r∧s)§1.2 命题公式与分类：A 是含三个命题变项的命题公式，且A(001)=0，A(100)=1，如此A 是。

〔D 〕A 矛盾是B 可满足式C 重言式D 非重言式的可满足式§1.3 等值演算用等值演算法证明等值式：(p ∧q)→rp →(q →r). (演算的每一步都要写依据)§1.4 式6. A(p,q)的真值表求A 的永主析取式、主合取式、成真赋值和成假赋值。

第一章量子力学基本概念和一般理论
一、量子态矢量的定义是什么。

描述微观粒子状态的态矢量ψ等符号代表一个复矢量，而y+是y的厄密共轭矢量或称“对偶矢量"。

用狄拉克符号记为|ψ>，表示波函数ψ的右矢；<ψ|表示左矢。

右矢和左矢是互相独立的，但存在如下关系：。

二、请简述线性算符的运算规则和性质。

(6)若由方程能够唯一地解出|ψ>，则可定义算符A的逆算符
，于是A'满足
(7)若，则U称为幺正算符。

(8)，表示算符A的函数。

三、幺正变换的基本性质有哪些。

幺正变换具有许多非常有意义的性质。

(1)幺正变换下两个态矢量的内积不变。

(2)幺正变换下算符方程的形式不变。

(3)幺正变换下力学量算符对应的平均值保持不变。

(4)幺正变换下算符的行列式不变。

(5)幺正变换下算符的本征值谱不变。

(6)幺正变换下算符的迹不变。

(7)利用上述性质(6)可以给出指数算符函数的一一个有用公式。

(8)可以证明，若算符R是厄米算符，即R=R+，则由它所生成的算符
四、时间演化算符U(t，t0)的基本性质有哪些。

1.初始条件
2.幺正性
3.因子化特性
4.时间反演特性
5.薛定谔绘景中的动力学方程
五、矢量空间中的如下运算规则有哪些。

六、什么叫密度矩阵？
如果采用一个具体表象，例如，F表象(分立情形，)，则与量子态|ψ>相应的密度算符可表示成如下矩阵形式，称为密度矩阵。

七、请列举混合态密度算符的性质。

思考题：1 OSI安全框架是什么？OSI安全框架是提供安全的一种组织方法，而且因为这个框架是作为国际标准而开发的，所有计算机和通信商已经在他们的产品和服务上开发了这些安全特性，这些产品和服务与安全服务是和安全机制的结构化定义相关联的。

OSI安全框架主要关注安全攻击、机制和服务。

2 被动和主动安全威胁的区别是什么？被动攻击的特性是对传输进行窃听和监测。

攻击者的目标是获得传输的信息。

消息内容的泄漏和流量分析就是两种被动攻击。

被动攻击由于不涉及对数据的更改，所以很难觉察。

主动攻击包括对数据流进行修改或伪造数据流，可分为伪装、重播、消息修改和拒绝服务。

主动攻击与被动攻击相反。

被动攻击虽然难以被监测到，但可以防止，另一方面因为物理通信设施、软件和网络本身所潜在的弱点具有多样性，主动攻击难以绝对预防，但容易检测。

所以重点在于检测并从破环或造成的延迟中恢复过来。

因为检测主动攻击有一种威慑效果，所以可在某种程度上阻止主动攻击。

3 列出并简短地定义被动和主动安全攻击的种类。

（1）主动攻击：伪装、重播、消息修改和拒绝服务伪装：指某实体假装别的实体。

重播：指将获得的信息再次发送以产生非授权的效果。

消息修改：指修改合法消息的一部分或延迟消息的传输或改变消息的顺序以获得非授权的效果。

拒绝服务：指阻止或禁止对通信设施的正常使用或管理。

（2）被动攻击：消息内容的泄露和流量分析消息内容泄露：指非授权者通过窃听等手段获取消息内容流量分析：指通过观察传输消息的频率和长度，判断通信的性质。

4 列出并简短地定义安全服务的种类。

1）认证：认证服务功能是向接收方保证消息来自所声称的发送方。

2）访问控制：又称存取控制是一种限制和控制那些通过通信连接对主机和应用进行存取的能力。

3）数据保密性：保密性的防止传输的数据遭到被动攻击。

4）数据完整性：保证收到的数据的确是授权实体所发出的数据（即没有修改、插入、删除、重放）5）不可否认性：不可否认性防止发送方或接收方否认传输或接收过某条信息。

Chapter 1The Demand for Audit and Other Assurance Services Review Questions1-1 The relationship among audit services, attestation services, and assurance services is reflected in Figure 1-3 on page 13 of the text. An assurance service is an independent professional service to improve the quality of information for decision makers. An attestation service is a form of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party. Audit services are a form of attestation service in which the auditor expresses a written conclusion about the degree of correspondence between information and established criteria.The most common form of audit service is an audit of historical financial statements, in which the auditor expresses a conclusion as to whether the financial statements arepresented in conformity with generally accepted accounting principles. An example of an attestation service is a report on the effe ctiveness of an entity’s internal control over financial reporting. There are many possible forms of assurance services, including services related to business performance measurement, health care performance, and information system reliability.1-2 An independent audit is a means of satisfying the need for reliable information on the part of decision makers. Factors of a complex society which contribute to this need are:1.Remoteness of informationa.Owners (stockholders) divorcedfrom managementb.Directors not involved in day-to-day operations or decisionsc.Dispersion of the business amongnumerous geographic locationsand complex corporate structures2.Biases and motives of providerrmation will be biased infavor of the provider when his orher goals are inconsistent withthe decision maker's goals.3.Voluminous dataa.Possibly millions of transactionsprocessed daily via sophisticatedcomputerized systemsb.Multiple product linesc.Multiple transaction locationsplex exchange transactionsa.New and changing businessrelationships lead to innovativeaccounting and reportingproblemsb.Potential impact of transactionsnot quantifiable, leading toincreased disclosures1-3 1. Risk-free interest rate This is approximately the rate the bankcould earn by investing in U.S.treasury notes for the same length oftime as the business loan.2.Business risk for the customer Thisrisk reflects the possibility that thebusiness will not be able to repay itsloan because of economic or businessconditions such as a recession, poormanagement decisions, orunexpected competition in theindustry.rmation risk This risk reflects thepossibility that the information uponwhich the business risk decision wasmade was inaccurate. A likely causeof the information risk is thepossibility of inaccurate financialstatements.Auditing has no effect on either the risk-free interest rate or business risk. However, auditing can significantly reduce information risk.1-4 The four primary causes of information risk are remoteness of information, biases and motives of the provider, voluminous data, and the existence of complex exchange transactions.The three main ways to reduce information risk are:er verifies the information.er shares the information risk withmanagement.3.Audited financial statements areprovided.The advantages and disadvantages of each are as follows:1-5 To do an audit, there must be information in a verifiable form and some standards (criteria) by which the auditor can evaluate the information. Examples of established criteria include generally accepted accounting principles and the Internal Revenue Code. Determining the degree of correspondence between information and established criteria is determining whether a given set of information is in accordance with the established criteria. The information for Jones Company's tax return is the federal tax returns filed by the company. The established criteria are found in the Internal Revenue Code and all interpretations. For the audit of Jones Company's financial statements the information is the financial statements being audited and the established criteria are generally accepted accounting principles.1-6 The primary evidence the internal revenue agent will use in the audit of the Jones Company's tax return include allavailable documentation and other information available in Jones' office or from other sources. For example, when the internal revenue agent audits taxable income, a major source of information will be bank statements, the cash receipts journal and deposit slips. The internal revenue agent is likely to emphasize unrecorded receipts and revenues. For expenses, major sources of evidence are likely to be cancelled checks, vendors' invoices and other supporting documentation.1-7 This apparent paradox arises from the distinction between the function of auditing and the function of accounting. The accounting function is the recording, classifying and summarizing of economic events to provide relevant information to decision makers. The rules of accounting are the criteria used by the auditor for evaluating the presentation of economic events for financial statements and he or she must therefore have an understanding ofgenerally accepted accounting principles (GAAP), as well as auditing standards. The accountant need not, and frequently does not, understand what auditors do, unless he or she is involved in doing audits, or has been trained as an auditor.1-81-9 Five examples of specific operational audits that could be conducted by an internal auditor in a manufacturing company are:1.Examine employee time cards andpersonnel records to determine ifsufficient information is available tomaximize the effective use ofpersonnel.2.Review the processing of salesinvoices to determine if it could bedone more efficiently.3.Review the acquisitions of goods,including costs, to determine if theyare being purchased at the lowestpossible cost considering the qualityneeded.4.Review and evaluate the efficiency ofthe manufacturing process.5.Review the processing of cashreceipts to determine if they aredeposited as quickly as possible.1-10 When using a strategic systems auditing approach in an audit of historical financial statements, an auditor must have a thorough understanding of the client and its environment. This knowledge should include the client’s regulatory and operating environment, business strategies and processes, and measurement indicators. The strategic systems approach is also useful in other assurance or consulting engagements. For example, an auditor who is performing an assurance service on information technology would need to understand the client’s business strategies and processes related to information technology, including such things as purchases and sales via the Internet. Similarly, a practitioner performinga consulting engagement to evaluate the efficiency and effectiveness of a cli ent’s manufacturing process would likely start with an analysis of various measurement indicators, including ratio analysis and benchmarking against key competitors.1-11 The major differences in the scope of audit responsibilities are:1.CPAs perform audits in accordancewith auditing standards of publishedfinancial statements prepared inaccordance with generally acceptedaccounting principles.2.GAO auditors perform compliance oroperational audits in order to assurethe Congress of the expenditure ofpublic funds in accordance with itsdirectives and the law.3.IRS agents perform complianceaudits to enforce the federal tax lawsas defined by Congress, interpretedby the courts, and regulated by theIRS.4.Internal auditors perform complianceor operational audits in order toassure management or the board ofdirectors that controls and policiesare properly and consistentlydeveloped, applied and evaluated.1-12 The four parts of the Uniform CPA Examination are: Auditing and Attestation, Financial Accounting and Reporting, Regulation, and Business Environment and Concepts.1-13 It is important for CPAs to be knowledgeable about e-commerce technologies because more of their clients are rapidly expanding their use of e-commerce. Examples of commonly used e-commerce technologies include purchases and sales of goods through the Internet, automatic inventory reordering via direct connection to inventory suppliers, and online banking. CPAs who perform audits or provide other assurance services about information generated with thesetechnologies need a basic knowledge and understanding of information technology and e-commerce in order to identify and respond to risks in the financial and other information generated by these technologies. Multiple Choice Questions From CPA Examinations1-14 a. (3) b. (2) c. (2) d. (3)1-15 a. (2) b. (3) c. (4) d. (3)Discussion Questions And Problems1-16 a. The relationship among audit services, attestation services andassurance services is reflected inFigure 1-3 on page 13 of the text.Audit services are a form ofattestation service, and attestationservices are a form of assuranceservice. In a diagram, audit servicesare located within the attestationservice area, and attestation services are located within the assurance service area.b. 1. (1) Audit of historical financial statements2.(2) An attestation service otherthan an audit service; or(3) An assurance service that isnot an attestation service(WebTrust developed fromthe AICPA Special Committeeon Assurance Services, butthe service meets the criteriafor an attestation service.)3.(2) An attestation service otherthan an audit service4.(2) An attestation service otherthan an audit service5.(2) An attestation service otherthan an audit service6.(2) An attestation service that isnot an audit service (Reviewservices are a form ofattestation, but areperformed according toStatements on Standards forAccounting and ReviewServices.)7.(2) An attestation service otherthan an audit service8.(2) An attestation service otherthan an audit service9.(3) An assurance service that isnot an attestation service1-17 a. The interest rate for the loan that requires a review report is lowerthan the loan that did not require areview because of lower informationrisk. A review report providesmoderate assurance to financialstatement users, which lowersinformation risk. An audit reportprovides further assurance and lowerinformation risk. As a result ofreduced information risk, the interestrate is lowest for the loan with theaudit report.b.Given these circumstances, Vial-tekshould select the loan from City FirstBank that requires an annual audit. In this situation, the additional cost of the audit is less than the reduction in interest due to lower information risk. The following is the calculation of total costs for each loan:1-17 (continued)c. Vial-tek may desire to have an auditbecause of the many other positivebenefits that an audit provides. Theaudit will provide Vial-tek’smanagement with assurance aboutannual financial information used fordecision-making purposes. The auditmay detect errors or fraud, andprovide management withinformation about the effectivenessof controls. In addition, the auditmay result in recommendations tomanagement that will improveefficiency or effectiveness.d. Under a strategic systems auditapproach, the auditor must have athorough understanding of the clientand its environment, including theclient’s e-commerce technologies,industry, regulatory and operatingenvironment, suppliers, customers,creditors, and business strategies andprocesses. This thorough analysishelps the auditor identify risksassociated with the client’s strategiesthat may affect whether the financialstatements are fairly stated. Whenapplying the strategic systems auditapproach, the auditor often discoversways to help the client improvebusiness operations, therebyproviding added value to the auditfunction.1-18 a. The services provided by Consumers Union are very similar toassurance services provided by CPAfirms. The services provided byConsumers Union and assuranceservices provided by CPA firms aredesigned to improve the quality ofinformation for decision makers.CPAs are valued for theirindependence, and the reportsprovided by Consumers Union arevalued because Consumers Union isindependent of the products tested.b.The concepts of information risk forthe buyer of an automobile and forthe user of financial statements areessentially the same. They are both concerned with the problem of unreliable information being provided. In the case of the auditor, the user is concerned about unreliable information being provided in the financial statements.The buyer of an automobile is likely to be concerned about the manufacturer or dealer providing unreliable information.c.The four causes of information riskare essentially the same for a buyer of an automobile and a user of financial statements:(1)Remoteness of information It isdifficult for a user to obtain muchinformation about either anautomobile manufacturer or theautomobile itself withoutincurring considerable cost. Theautomobile buyer does have theadvantage of possibly knowingother users who are satisfied ordissatisfied with a similar automobile.(2)Biases and motives of providerThere is a conflict between the automobile buyer and the manufacturer. The buyer wants to buy a high quality product at minimum cost whereas the seller wants to maximize the selling price and quantity sold.(3)Voluminous data There is a largeamount of available information about automobiles that users might like to have in order to evaluate an automobile. Either that information is not available or too costly to obtain.1-18 (continued)(4)Complex exchange transactionsThe acquisition of an automobileis expensive and certainly acomplex decision because of allthe components that go intomaking a good automobile andchoosing between a largenumber of alternatives.d.The three ways users of financialstatements and buyers of automobilesreduce information risk are also similar:(1)User verifies information him orherself That can be obtained bydriving different automobiles,examining the specifications ofthe automobiles, talking to otherusers and doing research invarious magazines.(2)User shares information risk withmanagement The manufacturerof a product has a responsibilityto meet its warranties and toprovide a reasonable product.The buyer of an automobile canreturn the automobile forcorrection of defects. In somecases a refund may be obtained.(3)Examine the informationprepared by Consumer ReportsThis is similar to an audit in thesense that independentinformation is provided by anindependent party. Theinformation provided byConsumer Reports is comparableto that provided by a CPA firmthat audited financial statements. 1-19a. T he following parts of the definition of auditing are related to the narrative:(1)Virms is being asked to issue areport about qualitative andquantitative information fortrucks. The trucks are thereforethe information with which theauditor is concerned.(2)There are four establishedcriteria which must be evaluatedand reported by Virms: existenceof the trucks on the night of June 30, 2005, ownership of each truck by Regional Delivery Service, physical condition of each truck and fair market value of each truck.(3)Susan Virms will accumulate andevaluate four types of evidence:(a)Count the trucks todetermine their existence.(b)Use registrations documentsheld by Oatley forcomparison to the serialnumber on each truck todetermine ownership.(c)Examine the trucks todetermine each truck'sphysical condition.(d)Examine the blue book todetermine the fair marketvalue of each truck.(4)Susan Virms, CPA, appearsqualified, as a competent, independent person. She is a CPA, and she spends most of her timeauditing used automobile and truck dealerships and has extensive specialized knowledge about used trucks that is consistent with the nature of the engagement.1-19(continued)(5)The report results are to include:(a)which of the 35 trucks areparked in Regional's parkinglot the night of June 30.(b)whether all of the trucks areowned by Regional DeliveryService.(c)the condition of each truck,using established guidelines.(d)fair market value of eachtruck using the current bluebook for trucks.b.The only parts of the audit that willbe difficult for Virms are:(1)Evaluating the condition, usingthe guidelines of poor, good, andexcellent. It is highly subjective todo so. If she uses a differentcriterion than the "blue book,"the fair market value will not bemeaningful. Her experience willbe essential in using thisguideline.(2)Determining the fair marketvalue, unless it is clearly definedin the blue book for eachcondition.1-20a. T he major advantages and disadvantages of a career as an IRSagent, CPA, GAO auditor, or an internalauditor are:1-20 (continued)EMPLOYMENT ADVANTAGES DISADVANTAGESINTERNAL AUDITOR 1.Extensive exposure to allsegments of the enterprisewith which employed.2.Constant exposure to oneindustry presentingopportunity for expertise inthat industry.3.Likely to have exposure tocompliance, financial andoperational auditing.1.Little exposure to taxationand the audit thereof.2.Experience is limited to oneenterprise, usually withinone or a limited number ofindustries.(b)Other auditing careers that areavailable are:Auditors within many of thebranches of the federalgovernment ., Atomic EnergyCommission)Auditors for many state and localgovernment units ., stateinsurance or bank auditors)1-21 The most likely type of auditor and the type of audit for each of the examples are:1-22 a. The conglomerate should either engage the management advisoryservices division of a CPA firm or itsown internal auditors to conduct theoperational audit.b.The auditors will encounter problemsin establishing criteria for evaluatingthe actual quantitative events and insetting the scope to include alloperations in which significantinefficiencies might exist. In writingthe report, the auditors must chooseproper wording to state that nofinancial audit was performed, thatthe procedures were limited in scopeand that the results reported do notnecessarily include all theinefficiencies that might exist.1-23 a. The CPA firm for the Internet company described in this problemcould address these customerconcerns by performing a WebTrustattestation engagement. TheWebTrust assurance service wascreated by the profession to respondto the growing need for assuranceresulting from the growth of businesstransacted over the Internet.b.The appropriate WebTrust principlefor each of the customer concernsnoted in the problem is as follows:1.Accuracy of product descriptionsand adherence to stated returnpolicies: (3) Processing Integrity.2.Credit card and other personalinformation: (1) Online Privacyand (2) Security.3.Selling information to othercompanies: (1) Online Privacyand (2) Security.4.System failure: (4) Availability.Internet Problem Solution: Assurance Services1-1 This problem requires students to work with the AICPA assurance services Web site.1.Considering the assurance needs ofcustomers and the capabilities ofCPAs, the Special Committee onAssurance Services developedbusiness plans for six assuranceservices. Chapter 1 of the textbookdiscussed several of these services.Go to the service description for theassurance service that most interestsyou (any one of the six). What arethe major aspects or sections of theassociated business plan ., does theplan address market potential,competition, etc.)Answer:Each business plan providesbackground information, describesthe service, assesses marketpotential, discusses issues such ascompetition and why CPAs shouldoffer the service, identifies practice tools available and steps that CPAs must take to begin offering the services.2.The Special Committee's report onAssurance Services discusses competencies needed by assurance providers today and in the coming decade. Briefly describe the 5 general competencies needed in the next decade (Hint: See the “About Assurance Services” link. Then follow the “Assurance Services and Academia” link.)Answer:The Committee identified the following five major imperatives regarding future competencies, each of which implies increasing emphasis on the competencies noted:1-1 (continued)Customer focus.Assurance serviceproviders need to understand userdecision processes and howinformation should enter into thoseprocesses. Increased emphasis isneeded on: understanding userneeds, communication skills,relationship management,responsiveness and timeliness.Migration to higher value-addedinformation activities. To providemore value to client/decision makersand others, assurance serviceproviders need to focus less onactivities involved in the conversionof business events into information .,collecting, classifying, andsummarizing activities) and more onactivities involved in thetransformation of information intoknowledge ., analyzing, interpreting,and evaluating activities) thateffectively drives decision processes.This will require: analytical skills,business advisory skills, business knowledge, model building (including sensitivity analysis), understanding the client’s business processes, measurement theory (development of operational definitions of concepts, design of appropriate measurement techniques, etc.).Information technology (IT). Assurance services deal in information. Hence, the profound changes occurring in information technology will shape virtually all aspects of assurance services. As information specialists, assurance service providers need to embrace information technology in all of its complex dimensions. Embracing IT means understanding how it is transforming all aspects of business. It also means learning how to effectively use new developments in hardware, software, communications, memory, encryption, etc., ineverything assurance service providers do as information specialists, not only in dealing with clients, but also in dealing with each other as individuals, teams, firms, state societies, and national professional organizations.Pace of change and complexity. Assurance services will take place in an environment of rapid change and increasing complexity. Assurance service providers need to invest heavily in life-long learning in order to maintain up-to-date knowledge and skills. They will require: intellectual capability, learning and rejuvenation.Competition.Growth in new assurance services will depend less on franchise/regulation and more on market forces. Assurance service providers need to develop their marketing skills —the ability to seeclients’ latent information andassurance needs and rapidly designand deploy cost-effective services tomeet those needs —in order toeffectively compete for market-driven assurance services. Requiredskills include: marketing and selling,understanding customer needs,designing and deploying effectivesolutions.1-1 (continued)(Note: Internet problems address current issues using Internet sources. Because Internet sites are subject to change, Internet problems and solutions are subject to change. Current information on Internet problems is available at。

第1章 运动学和牛顿运动定律（试题一）总分: ______一、单项选择题（每小题2分，共46分）在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。

错选、多选或未选均无分。

1.质点沿乂轴运动，运动方程为A -2/2+6（SI ）,则质点的加速度大小为（ ）A. 2m / s 2B.4m/s 2C.6m / s 2D.8m / s 2 2. 某质点的速度v = 2i-8tj JIJ 该质点的加速度乞为（ ）A. 2ti-4t 2jB. 8tjC. 2ti3. —质点沿x 轴运动，其速度随时间的变化关系为v=5-t 2（SI ）.在t=ls 到匸2s 的时间内，质点的（A. 加速度与速度方向相反，B. 加速度与速度方向相反，C. 加速度与速度方向相同，D. 加速度与速度方向相同，4. 一质点在平面上运动，已知质点运动方程为r=at 2~i+bt 2］（其中a 、b 为常量），则该质点运动 轨迹为（）A. 双曲线B.抛物线C.圆周D.肓线5. —质点沿直线运动，其运动学方程为x=6t-t 2, x 的单位为m, t 的单位为s,在t 从0到4s 的时间间 间隔内，质点所走过的路程为（） A. 8m B.9m C.lOm D.l lm6.某质点的运动方程为x=3/~5/'+6（S/）,则该质点作（ ）A. 匀加速直线运动，加速度沿兀轴止方向.B. 匀加速直线运动，加速度沿兀轴负方向.C. 变加速总线运动，加速度沿兀轴正方向.D. 变加速直线运动，加速度沿x 轴负方向.7.—小球沿斜面向上运动，其运动方程为S=5+4t-t 2（SI ）,则小球运动到最高点的时刻是（ ）。

A. t=4sB. t=2sC. t=8sD. t=5s速率不断减小 速率不断增人 速率不断减小速率不断增大8•—个质点在作匀速率圆周运动吋（）A.加速度改变，速度也改变B.加速度不变，速度改变C.加速度改变，速度不变D.加速度不变，速度也不变9.一质点沿半径为R=0.4m的周围运动，角速度为3=5己式中3的单位为md/s, t的单位为s。