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ACCAF1会计师测试题:Theroleofaccounting

来源 :中华考试网 2016-12-22

  Question:The following, with one exception, are areas in which an integrated accounting software package has advantages compared to a series of separate (stand-alone) dedicated programs.

  Which is the exception?

  A. Data integrity

  B. Specialised capabilities

  C. Efficiency in updating data

  D. Flexibility in preparing reports

  The correct answer is: B

  Rationale: An integrated package is expected to do everything, so it may have fewer facilities than specialised modules (especially as it also requires more computer memory). The other options are advantages of integration: ability to update multiple records from one data entry; ability to extract data from all relevant sources to compile specified reports; and less likelihood of discrepancies in different records.

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