美國(guó)CPA模擬習(xí)題：信息系統(tǒng)和通信組織性的需求評(píng)估（三）

為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。

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.