下列有关资产负债表日后事项的说法中，正确的有（ ）。
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1 .A公司采用配股的方式进行融资。2015年3月15日为配股除权登记日，以公司2014年12月31日总股本1000000股为基数，拟每5股配1股。配股价格为配股说明书公布前20个交易日公司股票收盘价平均值的5元/股的90%。假定在分析中不考虑新募集投资的净现值引起的企业价值的变化，并且所有股东均参与配股的情况下，则配股权的价值为（ ）元/股。（保留小数点后4位）
A 0.8 B 0.0834 C 0.0833 D 0.83
2 .Which of the following statements is (are)correct for transaction processing modes? I. In batch processing, the grandfather-father-son file rotation procedure can be used either to recover from processing problems or to retain files off-site for disaster recovery. II. Batch totals, often used in batch processing, are totals of dollar fields in transactions. The total computed from the batch is compared to an input batch total for the batch of transactions; if the two totals are the same, processing of the batch can continue. III. Hash totals, often used in batch processing, are totals of fields in transactions other than dollars. The total computed from the batch is compared to an input hash total for the batch of transactions; if the two totals are the same, processing of the batch can continue. IV. In the past, batch processing predominated. These days, there is no justification for batch processing.
A II and III only are correct. B I and IV only are correct. C I and III only are correct. D I, II, and III are correct.
3 .In an accounting information system, which of the following types of computer files most likely would be a master file?
A Cash receipts. B Cash disbursements. C Payroll transactions. D Inventory subsidiary.
4 .甲公司2×10年1月1日以银行存款2 800万元取得乙公司60％的股份，支付审计、咨询费等共计100万元，能够对乙公司实施控制。2×10年1月1日乙公司可辨认净资产公允价值为5 000万元，甲、乙公司在合并前无关联方关系。在个别报表中，甲公司因该合并对利润的影响金额为（ ）。
A －100万元 B 200万元 C －300万元 D 100万元
5 .A distributed processing environment would be most beneficial in which of the following situations?
A Large volumes of data are generated at many locations and fast access is required. B Small volumes of data are generated at many locations, fast access is required, and summaries of the data are needed promptly at a central site. C Large volumes of data are generated centrally and fast access is n...
7 .What type of computerized data processing system would be most appropriate for a company that is opening a new retail location?
A Real-time processing. B Direct-access processing. C Sequential-file processing. D Batch processing.
8 .Which of the following tasks would be included in a document flowchart for processing cash receipts?
A Authorize and generate a voucher. B Record returns and allowances. C Authorize and generate an invoice. D Compare control and remittance totals.
9 .Compared to online real-time processing, batch processing has which of the following disadvantages?
A A greater level of control is necessary. B Additional computing resources are required. C Additional personnel are required. D Stored data are current only after the update process.
10 .Mill Co. uses a batch processing method to process its sales transactions. Data on Mill's sales transaction tape are electronically sorted by customer number and are subjected to programmed edit checks in preparing its invoices, sales journals, and updated customer account balances. One of the direct outputs of the creation of this tape most likely would be a:
A Report showing overdue accounts receivable. B Report showing exceptions and control totals. C Printout of the sales price master file. D Printout of the updated inventory records.
