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Thegeneralcharacteristicoftransactionsprocessedwithinindividualtransactioncyclesisthat:

A、Transactionsarefew,generallydissimilarbutprocessedidentically.

B、Transactionsarenumerousbutaregenerallysimilarandprocessednearlyidentically.

C、Transactionsarenumerousandvarywidelyinvarietyandtype.

D、Transactionsarenumerous,generallysimilarbutareprocessedinavarietyofdifferentways.

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答案解析：CPA-06120ExplanationChoice”b”iscorrect.Transactioncyclesgenerallycapturecommonlyoccuringtransactions(e.g.,customerorders)andprocessthemrepeatedlyinanearlyidenticalfashion.Transactioncyclesareestablish

BusinessInformationSystems(BIS)allowabusinesstoperformthefollowingfunctionsondata:

A、Initiate,process,distribute,transform,andstore.

B、istribute,collect,report,andtransform.

C、ollect,process,store,transform,anddistribute.

D、Process,report,andstore.

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答案解析：CPA-06440ExplanationChoice”c”iscorrect.BusinessInformationSystemsallowabusinesstoperformthefollowingfunctionsondata:collect,process,store,transform,anddistribute.Choice”b”isincorrect.Reportisnotafunct

WhatstatementbestdescribessomeofthegeneralcharacteristicsofAccountingInformationSystems?

A、ISsystemsgenerallyhavesimilarcapabilities;however,theapplicationsimplementedforaparticularbusinessaregenerallymodifiedtomeetthespecificneedsofthatbusiness.

B、ISsystemscanonlyhandlelargevolumesofidenticaltransactions.

C、ISsystemscannothandlenonrecurringtransactions.

D、llAISsystemsareuniformsinceallbusinessesmustdealwiththesameissues.

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答案解析：CPA-06119ExplanationChoice”a”iscorrect.AnAISiscustomizedtotheneedsofaparticularbusinessorenterprise.Therequirementsofamanufacturer(includinginventoryandproduction)willbedifferentfromtherequirementsofa

WhichofthefollowingarecomponentsofaBusinessInformationSystem(BIS)?

A、Hardware,software,andreports.

B、Hardware,software,network,people,anddata.

C、Software,reports,data,andnetworks.

D、Queries,data,reports,andpeople.

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答案解析：CPA-06439ExplanationChoice”b”iscorrect.”Businessinformationsystem”isageneraltermforinformationtechnologythatincludeshardware,software,networks,people,anddata.Choice”a”isincorrect.Reportsarenotconsider

Anewcompanyistryingtodecidebetweensettingupacentralizedprocessingsystemandadecentralizedprocessingsystem.Allofthefollowingaredisadvantagesofacentralizedprocessingsystemthatthecompanyshouldconsiderwhen

A、Processingcanbeinconsistent.

B、Therecanbeareductioninlocalaccountability.

C、Thereareincreasedprocessingpoweranddatastorageneedsatthecentrallocation.

D、Input/outputbottleneckscanoccurathightraffictimes.

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答案解析：CPA-03537ExplanationChoice”a”iscorrect.Anadvantageofacentralizedprocessingsystemisthatprocessingisconsistentbecauseitisallhandledatthecentrallocation.Choice”c”isincorrect.Adisadvantageofacentralizedpr

Whichoneofthefollowingstatementsaboutanaccountinginformationsystem(AIS)isincorrect?

A、nAISisoftenreferredtoasatransactionprocessingsystem.

B、TheinformationproducedbyAISismadeavailabletoalllevelsofmanagementforuseinplanningandcontrollinganorganization’sactivities.

C、nAISsupportsday-to-dayoperationsbycollectingandstoringdataaboutanorganization’stransactions.

D、nAISisbestsuitedtosolveproblemswherethereisgreatuncertaintyandill-definedreportingrequirements.

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答案解析：CPA-03490ExplanationChoice”d”iscorrect.AnAISisbestsuitedtosolveproblemswherethereiscertaintyandclearlydefinedreportingrequirements.Choices”c”,”b”,and”a”areincorrect.AllarecorrectstatementsregardinganA

SecurityFederatedInsuranceCompanynumbersitsinsurancepolicieswitha10charactercodethatidentifiesthetypeofpropertyorcasualtyinsurancesold,thepolicyyear,thecustomertype,andacustomernumber.Numberingofthisc

A、Objectcode.

B、Groupcode.

C、Sequentialcode.

D、lockcode.

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答案解析：CPA-06123ExplanationChoice”b”iscorrect.Groupcodingembedsintelligenceintotheidentificationnumbersassociatedwithaparticularitem.Theidentificationofdifferentfeaturesofaninsurancepolicywithspecificnumberi

Comparedtobatchprocessing,real-timeprocessinghaswhichofthefollowingadvantages?

A、aseofimplementation.

B、Timelinessofinformation.

C、aseofauditing.

D、fficiencyofprocessing.

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答案解析：CPA-05245ExplanationChoice”b”iscorrect.Comparedtobatchprocessing,real-timeprocessinghastheadvantageoftimelinessofinformationbecausedataisprocessedandrecordsupdatedimmediatelywhenatransactionisentered.

Duringtheannualaudit,itwaslearnedfromaninterviewwiththecontrollerthattheaccountingsystemwasprogrammedtouseabatchprocessingmethodandadetailedpostingtype.Thiswouldmeanthatindividualtransactionswere:

A、ssignedtogroupsbeforeposting,andeachtransactionhaditsownlineentryintheappropriateledger.

B、ssignedtogroupsbeforeposting,andeachtransactiongrouphadacumulativeentrytotalintheappropriateledger.

C、Posteduponentry,andeachtransactiongrouphadacumulativeentrytotalintheappropriateledger.

D、Posteduponentry,andeachtransactionhaditsownlineentryintheappropriateledger.

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答案解析：CPA-06654ExplanationChoice”a”iscorrect.Withbatchprocessing,inputdocuments/transactionsarecollectedandgroupedbytypeoftransaction.Thesegroups(calledbatches)areprocessedperiodically(e.g.,daily,weekly,mon

Whichofthefollowingtransactionprocessingmodesprovidesthemostaccurateandcompleteinformationfordecisionmaking?

A、pplication.

B、Online,real-time.

C、atch.

D、istributed.

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答案解析：CPA-06633ExplanationChoice”b”iscorrect.Online,Real-Time(OLRT)Processingisanimmediateprocessingmethodinwhicheachtransactiongoesthroughallprocessingsteps(dataentry,datavalidation,andmasterfileupdate)bef