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美國CPA模擬習(xí)題：信息系統(tǒng)和通信組織性的需求評估（四）
為了幫助參加2014年美國cpa考試的學(xué)員鞏固知識，提高備考效果，正保會計(jì)網(wǎng)校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
In an accounting information system,which of the following types of computer files most likely would be a master file?
a.Cash receipts.
b.Inventory subsidiary.
c.Payroll transactions.
d.Cash disbursements.
Explanation
Choice"b"is correct.The question can be readily addressed by using the"odd man out"principle.Just look at the other three choices.Each of them is a transaction file of some type;one of them is even called a transaction file.The other two (cash disbursements and cash receipts) are both transactions in a non-computerized accounting system and are transaction files in a computerized accounting system.
Choices"d","a",and"c"are incorrect,per the above explanation.
【我要糾錯】 責(zé)任編輯：小敏
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