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美國CPA模擬習題：信息系統和通信組織性的需求評估（五）
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網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習一起進步。
Which of the following tasks would be included in a document flowchart for processing cash receipts?
a.Record returns and allowances.
b.Authorize and generate an invoice.
c.Authorize and generate a voucher.
d.Compare control and remittance totals.
Explanation
Choice"d"is correct.A task (a box on a document or system flowchart) to compare control totals and remittance totals would be included in the processing of cash receipts.Note that this is a very general step that could appear on almost any document flowchart.All of the other choices in this question are specific to a particular type of processing.
Choice"a"is incorrect.Recording returns and allowances would not be included in the processing of cash receipts.Anything returned will not be received in cash.Returns and allowances would be included in the processing (and thus the document flowchart) of sales.
Choice"b"is incorrect.Authorizing and generating invoices would not be included in the processing of cash receipts.Invoices would be included in the processing of sales.
Choice"c"is incorrect.Authorizing and generating vouchers would not be included in the processing of cash receipts.Vouchers would be included in the processing of accounts payable and payments.
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