美国注册会计师考试模拟试题(2020-08-08)

发布时间：2020-08-08

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美国注册会计师考试模拟试题，备考的小伙伴赶紧来练练手吧。

1.A report that does not currently exist but that needs to be created on demand without having to get a software developer involved is known as a/an:

a.Scheduled report.

b.Exception report.

c.Ad hoc report.

d.Demand report.

Explanation

Choice"c"is correct.An ad hoc report is a report that does not currently exist but that needs to be created on demand without having to get a software developer involved.

Choice"d"is incorrect.A demand report is a specific report that can be printed or viewed on demand.

Choice"b"is incorrect.An exception report is a report produced when a specific condition or"exception"occurs.

Choice"a"is incorrect.Scheduled reports are the more traditional reports that display information in a predefined format and that are made available on a regular basis.

2. Avon Corporation has a management information system.From the management information system,several different reports are available,including reports that are monthly budget vs.actual reports,reports that highlight where sales representatives have not met their assigned sales quotas,account analysis reports that can be requested by accountants as needed as a part of the closing process,and reports that are created by end users to obtain information as needed at any time during the month.The 4 types of reports are best described as:

a.Demand reports,scheduled reports,exception reports,and ad hoc reports.

b.Scheduled reports,ad hoc reports,exception reports,and demand reports.

c.Exception reports,scheduled reports,demand reports,and ad hoc reports.

d.Scheduled reports,exception reports,demand reports,and ad hoc reports.

Explanation

Choice"d"is correct.Monthly reports of budget vs.actual data are normally called scheduled reports that are produced without anybody having to request them.Reports that highlight sales representatives not having met their assigned sales quotas are normally called exception reports.Reports that analyze accounts, or that provide other specific and non-changeable information,but only on demand,are normally called demand reports.Reports that provide information as requested by the end user,and are available on demand,are normally called ad hoc reports.

Note that these names are generic names.

Choices"a","b",and"c"are incorrect,per the above descriptions.

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