AIS题库.docx
- 文档编号:8059053
- 上传时间:2023-01-28
- 格式:DOCX
- 页数:116
- 大小:510.78KB
AIS题库.docx
《AIS题库.docx》由会员分享,可在线阅读,更多相关《AIS题库.docx(116页珍藏版)》请在冰豆网上搜索。
AIS题库
AIS题库
Chapter1(newversion)
MULTIPLECHOICE
1.Asetoftwoormoreinterrelatedcomponentsthatinteracttoachieveagoalis:
a)Asystem
b)Anaccountinginformationsystem
c)Data
d)Mandatoryinformation
2.Thisresultswhenasubsystemachievesitsgoalswhilecontributingtotheorganization'soverallgoal.
a)Goalconflict
b)Goalcongruence
c)Valueofinformation
d)Systemscongruence
3.Goalconflictmayresultwhen
a)Adecisionoractionofasubsystemisinconsistentwiththesystemasawhole.
b)Asubsystemachievesitsgoalswhilecontributingtotheorganization'soverallgoal.
c)Duplicaterecording,storageandprocessesareeliminated.
d)Thedataexceedstheamountthehumanmindcanabsorbandprocess.
4.Factsthatarecollected,recorded,storedandprocessedbyaninformationsystem
a)Information
b)Data
c)Systems
d)Mandatoryinformation
5.Informationis
a)Whathappenswhenthedataexceedstheamountthehumanmindcanabsorb.
b)Thebenefitproducedbytheinformationminusthecostofproducingit.
c)Factsthatarecollected,recorded,stored,andprocessedbyaninformationsystem.
d)Datathathavebeenorganizedandprocessedtoprovidemeaningtoauser.
6.Dataare
a)factsentered,stored,andprocessedbyaninformationsystem.
b)processedoutputthatisusefultodecisionmakers.
c)anotherwordforinformation.
d)quantitativefactsthatarenotqualitativebynature.
7.Whichofthefollowingstatementsbelowshowsthecontrastbetweendataandinformation
a)DataistheoutputofanAIS.
b)InformationistheprimaryoutputofanAIS.
c)Dataismoreusefulindecision-makingthaninformation.
d)Dataandinformationarethesame.
8.Informationis
a)basicallythesameasdata.
b)rawfactsabouttransactions.
c)potentiallyusefulfactswhenprocessedinatimelymanner.
d)datathathasbeenorganizedandprocessedsothatit'smeaningful.
9.Humanscanabsorbandprocessonlysomuchinformation.Information__________occurswhenthoselimitsarepassed.
a)overload
b)excess
c)anxiety
d)discretion
10.Thevalueofinformationcanbestbedefinedas
a)howusefulitistodecisionmakers.
b)thebenefitsproducedbypossessingandusingtheinformationminusthecostofproducingit.
c)howrelevantitis.
d)theextenttowhichitmaximizesthevaluechain.
11.Thebenefitproducedbytheinformationminusthecostofproducingit.
a)Goalcongruence
b)Information
c)Informationoverload
d)Valueofinformation
12.Anaccountinginformationsystem(AIS)processes__________toprovideuserswith__________.
a)data;information
b)data;transactions
c)information;data
d)data;benefits
13.HowmanycomponentsarefoundinanAIS
a)three
b)four
c)five
d)six
14.Anaccountinginformationsysteminpartconsistsof
a)People,hardwareandprograms.
b)Information,programsandcomputers.
c)People,procedures,data,softwareandinformationtechnologyinfrastructure.
d)Internalcontrolsandaccountingrecords.
15.Informationthatreducesuncertainty,improvesdecisionmakers'abilitytomakepredictions,orconfirmsorcorrectstheirpriorexpectations,issaidtobe
a)Complete
b)Relevant
c)Reliable
d)Timely
16.Informationthatisfreefromerrororbiasandaccuratelyrepresentstheeventsoractivitiesoftheorganizationis
a)Relevant
b)Reliable
c)Verifiable
d)Timely
17.Informationthatdoesnotomitimportantaspectsoftheunderlyingeventsoractivitiesthatitmeasuresis
a)Complete
b)Accessible
c)Relevant
d)Timely
18.Whentwoknowledgeablepeopleactingindependentlyeachproducethesameinformation,thisinformationissaidtobe
a)Complete
b)Relevant
c)Reliable
d)Verifiable
19.Datamustbeconvertedintoinformationtobeconsideredusefulandmeaningfulfordecision-making.Therearesixcharacteristicsthatmakeinformationbothusefulandmeaningful.Ifinformationisfreefromerrororbiasandaccuratelyrepresentstheeventsoractivitiesoftheorganization,itisrepresentativeofthecharacteristicof
a)Relevancy
b)Timeliness.
c)Understandability
d)Reliability
20.Theprimaryconsiderationwhenproducingthistypeofinformationisthatitsbenefitsexceedsitscosts.
a)Discretionaryinformation
b)Essentialinformation
c)Mandatoryinformation
d)Valueofinformation
21.AnAISisasystemofsixinterrelatedcomponentsthatinteracttoachieveagoal.Oneofthesecomponents,whichincludesbothmanualandautomatedactivitiesthatinvolvecollecting,processing,andstoringdata,isknownas
a)Informationordata
b)Proceduresandinstructions
c)Software
d)Informationtechnologyinfrastructure
22.Anaccountinginformationsystemmustbeabletoperformwhichofthefollowingtasks
a)collecttransactiondata
b)processtransactiondata
c)provideadequatecontrols
d)alloftheabove
23.WhichofthefollowingisnotanexampleofacommonactivityinanAIS
a)buyandpayforgoodsandservices
b)sellgoodsandservicesandcollectcash
c)summarizeandreportresultstointerestedparties
d)recordingofsalescallsformarketingpurposes
24.WhichofthefollowingisnotoneofthecomponentsofanAIS
a)Internalcontrolsandsecuritymeasures
b)People
c)Proceduresandinstructions
d)Softwareandhardware
25.AnAISmustbeabletofulfillthreeimportantfunctionsinanyorganization.Onesuchfunctionisthecollectingandstoringofdataaboutactivitiesperformedbytheorganization.Onegroupthatreliesonboththeadequatecollectionandtransformationofdatafordecision-makingpurposesforanorganizationis
a)management.
b)interestedoutsiders.
c)competitors.
d)thegovernment.
26.Theprimaryobjectiveofaccountingisto
a)implementstronginternalcontrols.
b)provideusefulinformationtodecisionmakers.
c)preparefinancialstatements.
d)ensuretheprofitabilityofanorganization.
27.TheFinancialAccountingStandardsBoard(FASB),initsStatementofFinancialAccountingConceptsNo.2,hasdefinedaccountingas
a)aninformationidentification,development,measurement,andcommunicationprocess.
b)awaytoprovideadequatecontrolstosafeguardanorganization'sassets.
c)beinganinformationsystem.
d)awaytocollectandtransformdataintousefulinformation.
28.Whichactivitybelowwouldnotbeconsideredtobea"top"accountantworkactivity
a)processimprovement
b)inputintofutureproductmarketinginitiatives
c)long-termstrategicplanning
d)computersystemsandoperations
29.TheAmericanInstituteofCertifiedPublicAccountants(AICPA)hasrecognizedtheimportanceofAISandthemajorimpactinformationtechnologyhasontheareaofaccounting.TorecognizeindividualCPAswhohavemeteducationalandexperientialrequirementsinthisarea,thegroupformallycreatedthedesignationknownas
a)theCertifiedManagementAccountant.
b)theCertifiedInformationTechnologyProfessional.
c)theCertifiedInternalAuditor.
d)theCertifiedDataProcessingProfessional.
30.AnanalysisconductedbytheInstituteofManagementAccountantsshowsthatthemostimportantactivitiesperformedbycorporateaccountantsrelateto
a)customerandproductprofitability.
b)internalconsulting.
c)processimprovement.
d)accountingsystemsandfinancialreporting.
31.TheprimaryfocusofanAIScourse,asopposedtootherIScourses,ison
a)applicationofinformationtechnology.
b)useofaccountingsoftware.
c)understandinghowinformationtechnologycanbeusedtoimproveAISprocesses.
d)preparationoffinancialstatements.
32.TheAISmustincludecontrolstoensure
a)safetyandavailabilityofdata.
b)marketinginitiativesmatchcorporategoals.
c)informationproducedfromdataisaccurate.
d)bothAandC
33.AchangeintheAISthatmakesinformationmoreeasilyaccessibleandwidelyavailablewithinanorganizationismostlikelytofirstinfluencethe
a)organizationalculture.
b)customerbase.
c)externalfinancialstatementusers.
d)productionactivity.
34.Theprocessofcreatingvalueforcustomersistheresultofnineactivities(fiveprimaryandfoursupport)thattakentogetherforma
a)valuechain.
b)profitableoperation.
c)successfulbusiness.
d)supportsystem.
35.Thevaluechainconceptiscomposedoftwotypesofactivitiesknownas
a)primaryandsupport.
b)primaryandsecondary.
c)supportandvalue.
d)technologyandsupport.
36.Whichofthefollowingisaprimaryactivityinthevaluechain
a)infrastructure
b)technology
c)purchasing
d)marketingandsales
37.Invaluechainanalysis,whatistheactivityofarrangingthedeliveryofproductstocustomerscalled
a)outboundlogistics
b)inboundlogistics
c)shipping
d)delivery
38.AnAISprovidesvalueby
a)improvingproductsorservicesthroughinformationthatincreasesqualityandreducescosts.
b)providingtimelyandreliableinformationtodecisionmakers.
c)creatingnewproducts.
d)bothAandB
39.InChapter1,Figure1-2showsthefactorsthatinfluencethedesignofAIS.Thediagramshowsabi-directionalarrowbetweentheorganizationalcultureandtheAIS.Thereasonforthistwo-wayinterchangebetweenorganizationalcultureandAISis
a)thattheAISshouldnotinfluencethevaluesoftheorganizationalculture.
b)becausetheorganization'scultureinfluencestheAIS,andlikewisetheAISinfluencestheorganization'sculturebycontrollingtheflowofinformationwithintheorganization.
c)duetothetransferofmanagersbetweenthetwocorporatee
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- AIS 题库