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112、Whichofthefollowingisusuallyabenefitoftransmittingtransactionsinanelectronicdatainterchange(EDI)environment?

A、reducedneedforanauditortotestcomputercontrolsrelatedtosalesandcollectionstransactions.

B、nincreasedopportunitytoapplystatisticalsamplingtechniquestoaccountbalances.

C、Noneedtorelyonthird-partyserviceproviderstoensuresecurity.

D、compressedbusinesscyclewithloweryear-endreceivablesbalances.

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答案解析：CPA-03738ExplanationChoice”d”iscorrect.BecauseEDIspeedstransactionprocessing,thebusinesscycleisgenerallyshortenedandyear-endreceivablebalancesarereduced.Choice”a”isincorrect.AnEDIenvironmentrequiresgr

105、Whichofthefollowingcharacteristicsdistinguisheselectronicdatainterchange(EDI)fromotherformsofelectroniccommerce?

A、ThecostofsendingEDItransactionsusingavalue-addednetwork(VAN)islessthanthecostofusingtheInternet.

B、SoftwaremaintenancecontractsareunnecessarybecausetranslationsoftwareforEDItransactionsneednotbeupdated.

C、Icommerceisordinarilyconductedwithoutestablishinglegallybindingcontractsbetweentradingpartners.

D、Itransactionsareformattedusingstrictstandardsthathavebeenagreedtoworldwide.

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答案解析：CPA-03698ExplanationChoice”d”iscorrect.Electronicdatainterchange(EDI)(intercompanyexchangeofcomputer-processiblebusinessinformation)requiresstrictadherencetoastandarddataformat.Translationsoftwareisre

113、Electronicdatainterchange(EDI)isbestdescribedas:

A、privatelyownedvalueaddednetwork.

B、omputer-to-computertransactionsfordirectprocessing.

C、nenterprise-widedatabasethatstoresdatathathasbeenextractedfromotherdatabases.

D、ederalReservewiresystemusedforelectronic,computer-to-computer,moneytransfers.

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答案解析：CPA-03647ExplanationChoice”b”iscorrect.Bydefinition,EDIisthecomputer-to-computerexchangeofbusinessdatainstructuredformatsthatallowsdirectprocessingofthedatabythereceivingsystem.Choice”c”isincorrect.Th

111、Whichofthefollowingisusuallyabenefitofusingelectronicfundstransferforinternationalcashtransactions?

A、Improvementintheaudittrailforcashtransactions.

B、reationofmultilingualdisasterrecoveryplans.

C、Off-sitestorageofforeignsourcedocuments.

D、Reductioninthefrequencyofdataentryerrors.

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答案解析：CPA-05813ExplanationChoice”d”iscorrect.EFT(electronicfundstransfers),eitherinternationalordomestic,willnormallyresultinreduceddataentryerrorsbecausethedatatransfersaresystem-to-systemtransferswithless

104、ManyentitiesusetheInternetasanetworktotransmitelectronicdatainterchange(EDI)transactions.AnadvantageofusingtheInternetforelectroniccommerceratherthanatraditionalvalue-addednetwork(VAN)isthattheInt

A、onvertsEDItransactionstoastandardformatwithouttranslationsoftware.

B、PermitsEDItransactionstobesenttotradingpartnersastransactionsoccur.

C、utomaticallybatchesEDItransactionstomultipletradingpartners.

D、Possessessuperiorcharacteristicsregardingdisasterrecovery.

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答案解析：CPA-03696ExplanationChoice”b”iscorrect.TheInternetpermitsEDItransactionstobesenttotradingpartnersastransactionsoccur,ratherthanbatchingthemperiodically(aswithaVAN).Choice”c”isincorrect.AVANbatchestran

115、Anadvantageofane-commercetransactionoveranEDItransactionisthate-commerce:

A、IsgenerallylesssecurethanEDI.

B、IsgenerallyslowerthanEDI.

C、Requiresthatorganizationsenteracontractbeforetransactingbusiness.

D、IsgenerallylessexpensivethanEDI.

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答案解析：CPA-03663ExplanationChoice”d”iscorrect.Sincee-commercetransactionsareusuallyconductedthroughtheInternet,notaVAN,e-commercetransactionsarelessexpensivethanEDItransactions.Thisistruebecauseaprivatelyown

110、Whichofthefollowingbestdefineselectronicdatainterchange(EDI)transactions?

A、ustomers’funds-relatedtransactionsareelectronicallytransmittedandprocessed.

B、nteredsalesdataareelectronicallytransmittedviaacentralizednetworktoacentralprocessor.

C、lectronicbusinessinformationisexchangedbetweentwoormorebusinesses.

D、Productssoldoncentralwebserverscanbeaccessedbyusersanytime.

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答案解析：CPA-05768ExplanationChoice”c”iscorrect.ThebestdefinitionofEDIiselectronic(computer-to-computer)exchangeofbusinesstransactiondocuments(businessinformation).EDIisalwaysbetweentwoseparatebusinesses(notin

107、Amanufacturingcompanythatwantedtobeabletoplacematerialordersmoreefficientlymostlikelywouldutilizewhichofthefollowing?

A、lectroniccheckpresentment.

B、utomatedclearinghouse.

C、lectronicdatainterchange.

D、lectronicfundstransfer.

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答案解析：CPA-05260ExplanationChoice”c”iscorrect.Amanufacturingcompanythatwantedtobeableto”place”materialordersmoreefficientlywouldutilizeEDIforplacingthoseordersandalsoforother”paperwork”betweenthecompanyandit

106、DetroitServicesCorporationprovidesservicestovariouscompaniesintheautomotiveindustry.DetroitusesaCRMsystem.WhichofthefollowingstatementsiscorrectwithrespecttoCRMsystems?

A、TheobjectivesofCRMsystemsaretoincreasecustomersatisfactionandcustomerrevenue.

B、Neitherstatementiscorrect.

C、othstatementsarecorrect.

D、RMsystemsprovidesalesforceautomationandcustomerservices.

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答案解析：CPA-05188ExplanationChoice”c”iscorrect.Bothstatementsarecorrect.CRMsystemsprovidesalesforceautomationandcustomerservices.CRMsystemsrecordandmanagecustomercontacts,managesalespeople,forecastsalesandsal