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美國(guó)CPA模擬習(xí)題：信息系統(tǒng)和通信系統(tǒng)設(shè)計(jì)和其他因素（八）
為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
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(cuò)】 責(zé)任編輯：小敏
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