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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1.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.I,II,and III are correct.

b.I and III only are correct.

c.II and III only are correct.

d.I and IV only are correct.

Explanation

Choice "a" is correct.

All of the statements other than IV are correct.In the past,batch processing predominated.These days,a much larger portion of system processing is on-line rather than batch,but batch processing is still often used for system to system transfers of data,updating separate data warehouses,and the like.

2. In an accounting information system,which of the following types of computer files most likely would be a master file?

a.Cash receipts.

b.Inventory subsidiary.

c.Payroll transactions.

d.Cash disbursements.

Explanation

Choice"b"is correct.The question can be readily addressed by using the"odd man out"principle.Just look at the other three choices.Each of them is a transaction file of some type;one of them is even called a transaction file.The other two (cash disbursements and cash receipts) are both transactions in a non-computerized accounting system and are transaction files in a computerized accounting system.

Choices"d","a",and"c"are incorrect,per the above explanation.

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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