structure domain

A、secondary structure

B、Motif

C、Domain

D、quaternary structure

A、Residue

B、Secondary structure

C、Motif

D、Domain

E、Subunit

●Traditional structured analysis techniques focus upon the flow of(71)within a system Object-oriented analysis emphasizes the building of real-world models It examines requirements from the perspective of the classes and objects found in the vocabulary of the(72)domain

Traditional system design method emphasizes the proper and effective structure of a complex systemObject-oriented design method encompasses the process of object-oriented decomposition and a(73)for depicting both logical and physical as well as static and dynamic models of the system under design

Object-oriented programming is a method of implementation in which programs are organized as cooperative collections of objects, each of which represents an(74)of some class, and whose classes are all members of a hierarchy of classes united via(75)relationships

(71)A.control B.program C.data D.reference

(72)A.problem B.solution C.data D.program

(73)A.mark B.picture C.symbol D.notation

(74)A.instance B.example C.existence D.implementation

(75)A.control B.inheritance C.inference D.connection

Object-oriented analysis focuses on creation of models. The three types of theanalysis model are （72）. There are two substages of object-oriented analysis. （73） focuses on real-world things whose semantics the application captures. The object constructedin the requirement analysis shows the （74） of the real-world system and organizes it intoworkable pieces.（75）addresses the computer aspects of the application that are visible tousers. The objects are those which can be expected to vary from time to time quite rapidly.

（71）

A. functional decomposition

B. object abstraction

C. data inheritance

D. information generalization

（72）

A. function model，class model and state model

B. class model，interaction model and state model

C. class model，interaction model and sequence model

D. function model，interaction model and state model

（73）

A. Static analysis

B. Semantic analysis

C. Scope analysis

D. Domain analysis

（74）

A. static structure

B. system components

C. data flows

D. program procedures

（75）

A. Program analysis

B. Function requirement

C. Application analysis

D. Physical model

in other entities and has asked

for advice on the impact of IFRS3 (Revised) ‘Business Combinations’ and IAS27 (Revised) ‘Consolidated and Separate

Financial Statements’. The company is particularly concerned about the impact on earnings, net assets and goodwill

at the acquisition date and any ongoing earnings impact that the new standards may have.

The company is considering purchasing additional shares in an associate, Josey, a public limited company. The

holding will increase from 30% stake to 70% stake by offering the shareholders of Josey, cash and shares in

Marrgrett. Marrgrett anticipates that it will pay $5 million in transaction costs to lawyers and bankers. Josey had

previously been the subject of a management buyout. In order that the current management shareholders may remain

in the business, Marrgrett is going to offer them share options in Josey subject to them remaining in employment for

two years after the acquisition. Additionally, Marrgrett will offer the same shareholders, shares in the holding company

which are contingent upon a certain level of profitability being achieved by Josey. Each shareholder will receive shares

of the holding company up to a value of $50,000, if Josey achieves a pre-determined rate of return on capital

employed for the next two years.

Josey has several marketing-related intangible assets that are used primarily in marketing or promotion of its products.

These include trade names, internet domain names and non-competition agreements. These are not currently

recognised in Josey’s financial statements.

Marrgrett does not wish to measure the non-controlling interest in subsidiaries on the basis of the proportionate

interest in the identifiable net assets, but wishes to use the ‘full goodwill’ method on the transaction. Marrgrett is

unsure as to whether this method is mandatory, or what the effects are of recognising ‘full goodwill’. Additionally the

company is unsure as to whether the nature of the consideration would affect the calculation of goodwill.

To finance the acquisition of Josey, Marrgrett intends to dispose of a partial interest in two subsidiaries. Marrgrett will

retain control of the first subsidiary but will sell the controlling interest in the second subsidiary which will become

an associate. Because of its plans to change the overall structure of the business, Marrgrett wishes to recognise a

re-organisation provision at the date of the business combination.

Required:

Discuss the principles and the nature of the accounting treatment of the above plans under International Financial

Reporting Standards setting out any impact that IFRS3 (Revised) ‘Business Combinations’ and IAS27 (Revised)

‘Consolidated and Separate Financial Statements’ might have on the earnings and net assets of the group.

Note: this requirement includes 2 professional marks for the quality of the discussion.

(25 marks)

时域(time domain)(名词解释)

结构域(domain)(名词解释)