help iptables-rules, plz

in Linux+
dear all,
i need to know does iptables do the inverse opr?
like this :
policy input accept
policy output accept
policy forward accept
and now :
iptables -A INPUT -i eth0 -s 10.1.1.1/32 -d 10.1.1.0/24 -p tcp --dport 139 -j ACCEPT
so how you evaluate this rule? does it allow any tcp?
many thanks for the help
i need to know does iptables do the inverse opr?
like this :
policy input accept
policy output accept
policy forward accept
and now :
iptables -A INPUT -i eth0 -s 10.1.1.1/32 -d 10.1.1.0/24 -p tcp --dport 139 -j ACCEPT
so how you evaluate this rule? does it allow any tcp?
many thanks for the help

the More I know, that is more and More I dont know.
Comments
That rule will allow the IP 10.1.1.1 incoming to your firewall to connect to any ip in the network of 10.1.1.0/24 over tcp139 (netbios session).
However, if that is your only rule, all other traffic will be allowed as well since your default input policy is allow
thanks for the reply : )
done with iptables : )
but now - i'm facing a new problem : bandwidth management with HTB-tools - it seems doesnt works for me to limit/drop downloads from clients using download accelerator.
some said it has to be combined with squid - some didnt..
any suggestions?
cheers...