Which one of the following statements about an accounting information system (AIS) is incorrect?
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1 .下列有关资产负债表日后事项的说法中，正确的有（ ）。
A 日后调整事项不需要披露 B 资产负债表日后事项分为调整事项与非调整事项 C 调整事项与非调整事项的区别在于该事项表明的情况在资产负债表日是否已经存在 D 日后非调整事项不需要披露
2 .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.
3 .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.
4 .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.
5 .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.
7 .A new company is trying to decide between setting up a centralized processing system and a decentralized processing system. All of the following are disadvantages of a centralized processing system that the company should consider when making the decision, except:
A Processing can be inconsistent. B There can be a reduction in local accountability. C There are increased processing power and data storage needs at the central location. D Input/output bottlenecks can occur at high traffic times.
8 .Which of the following are components of a Business Information System (BIS)?
A Hardware, software, and reports. B Hardware, software, network, people, and data. C Software, reports, data, and networks. D Queries, data, reports, and people.
9 .Business Information Systems (BIS) allow a business to perform the following functions on data:
A Initiate, process, distribute, transform, and store. B Distribute, collect, report, and transform. C Collect, process, store, transform, and distribute. D Process, report, and store.
10 .Which of the following transaction processing modes provides the most accurate and complete information for decision making?
A Application. B Online, real-time. C Batch. D Distributed.
