美國CPA模擬習題：信息系統和通信系統設計和其他因素（八）

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來源: 正保會計網校編輯： 2014/09/10 16:12:48　字體：大小

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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。

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