题目内容
（请给出正确答案）
A.@Entity和@Table都是标注在类上
B.@Entity是JPA的注解，@Table是Hibernate的注解
C.@Entity和@Table都可以定义表名。当在@Entity定义表名时，@Table可以不加
D.@Entity只能标识实体类和定义表名，而@Table不但可以定义表名，还可以配置索引
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更多“关于@Entity和@Table注解的区别是?()”相关的问题
A.该注解用来标识一个公用的基类，方便将一些公共的字段抽象到一个基类中方便公用
B.该注解标识的类必须是一个接口
C.该注解用来标识一个公用的基类，该注解要添加在基类中需要公用的字段上
D.以上说法都是错误的
A.用于controller类上
B.使用在Rest接口上使用，用作返回值的描述
C.用在@ApiResponses里边
D.用在@ApiImplicitParams的方法里边
A.conventional statements
B.consolidated statements
C.audited statements
D.constitutional statements
A.Software is abstract
B.Software is portable
C.Software wears out
D.Software is logical entity
In 20×8,following events related to Entity A were noted:
(1)Entity A sells goods with a warranty under which customers are covered for the cost of repairs of any manufacturing defects that become apparent within the first twelve months after purchase If minor defects were detected in all products sold, repair costs of RMB 6 000 000 would result. Entity A’s past experience and future expectations indicate that ,for the coming year,60 per cent of the goods sold in 20×8 will have minor defects and 10 per cent of the goods sold in 20×8 will have major defects.
(2)In November20×8,a customer sued Entity A and made a claim for damages of RMB 2 500 000,as Entity A failed to deliver the goods to the customer in time according to the delivery term of relevant sales contract. When Entity A prepared the financial statements for the year ended 31 December 20×8,its lawyers advised that it was probable that Entity a Would be found liable for making a payment of RMB 2 000 000 to the customer for compensation.
（3）Under new environment protection legislation, Entity A is required to fit smoke filters, which costs about RMB20 000 000,to its factories by 30 June 2008.Entity A has not fitted the smoke filters at 31 December 2008.Based on the best estimate of the management of Entity A, it is more likely that Entity A will be imposed a penalty of RMB 10 000 000.
（4）Entity A is required by law to overhaul its equipments once three years. The estimated remaining useful life of the equipments is 18 years. Entity A just spent RMB 6 000 000 in overhauling is equipments in 2007.
（5）Entity A entered into a sales contract with a customer in November 2008 to sell an equipment at the price of RMB 50 000 000.According to the sales contract, Entity A shall deliver the equipments to the customer in the end of 2009 and the amount of penalty is RMB 600 000 if Entity A or the customer fail to fulfill the contract. Entity A’s original estimated cost of fulfilling the sales contract is about RMB 45 000 000.However,due to the increase of the purchase prices of relevant raw materials, the estimated cost of fulfilling the sales contract increased to RMB 55 000 000 in the end of 2008.No inventory has been prepared by Entity A for the production of the equipment by the end of 2008.
Requirement:
According to the events described above, determine whether any provision should be recognized in Entity A’s financial statement for the year ended 31 December 2008.If any provision should be recognized, calculate the amount of provision and prepare related journal entries.
