美国CPA模拟习题：信息系统和通信组织性的需求评估（三）

来源: 正保会计网校编辑： 2014/09/10 11:16:12　字体：大小

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。

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.

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