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ACCAF1练习题:财务的角色

中华考试网  [ 2017年6月26日 ] 【

  Question:Systems pool data from internal and external sources and make information available to senior managers, for strategic, unstructured decision-making.

  Which word or phrase correctly completes this sentence?

  A. Decision Support

  B. Executive Support

  C. Management Support

  D. Expert

  The correct answer is: Executive Support

  Rationale: This is the definition of an Expert System. It is distinguished from a DSS by supporting decision-making at a higher and less structured level. Expert systems draw on a knowledge base to solve well-defined technical problems.

  Pitfalls: 'Management', 'Expert' and 'Decision' were plausible distractors: make sure you can distinguish between the different types of system, and how they contribute to decision-making and problem solving.

  Question:The following, with one exception, are areas in which an integrated accounting software package has advantages compared to a series of separate (stand-alone) dedicated programs.

  Which is the exception?

  A. Data integrity

  B. Specialised capabilities

  C. Efficiency in updating data

  D. Flexibility in preparing reports

  The correct answer is: Specialised capabilities

  Rationale: An integrated package is expected to do everything, so it may have fewer facilities than specialised modules (especially as it also requires more computer memory). The other options are advantages of integration: ability to update multiple records from one data entry; ability to extract data from all relevant sources to compile specified reports; and less likelihood of discrepancies in different records.

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