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美国CPA模拟习题：信息系统和通信系统设计和其他因素（三）
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 areas of responsibility would normally be assigned to a systems programmer in a computer system environment?
a.Operating systems and compilers.
b.Computer operations.
c.Data communications hardware and software.
d.Systems analysis and applications programming.
Explanation
Choice"a"is correct.This is exactly what systems programmers do;they work with operating systems and compilers,etc.
Choice"d"is incorrect.System programmers seldom,if ever,write applications programs.The skill sets and mindsets of systems programmers and applications programmers are almost completely different,not to mention that systems programmers doing both would violate good internal control principles.
Choice"c"is incorrect because it is not the best answer.Systems programmers could be assigned the responsibility for data communications hardware and software.The data communications software could be part of the operating system,or an adjunct to the operating system.However,the question says "normally."
Choice"b"is incorrect.Systems programmers are not normally responsible for computer operations personnel.
【我要纠错】 责任编辑：小敏
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