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美國CPA模擬習題：信息系統(tǒng)和通信系統(tǒng)設計和其他因素（八）
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All of the following are examples of a decision support system (DSS) except for a:
a.Sensitivity analysis application.
b.Transaction processing system.
c.Financial modeling application.
d.Database query application.
Explanation
Choice"b"is correct.Decision support systems (DSS) are computer-based information systems that provide interactive support to managers or others during the decision-making process.Transaction processing systems process data resulting from business transactions (monthly,historical in nature; not predictive).
Choice"c"is incorrect.A financial modeling application is a DSS to assist management in evaluating financing alternatives.
Choice"d"is incorrect.Database query applications are a DSS that read and reorganize data to management's specifications but do not allow alterations of the data.
Choice"a"is incorrect.Sensitivity analysis is a DSS that uses a"what if" technique that asks how a given outcome will change if the original estimates of the model are changed.
【我要糾錯】 責任編輯：小敏
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