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USCPA每日一練【2015-02-03】

高頓網校2015-02-06 17:13Dana
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　　2015年USCPA考試每日一練2月3日一道練習題現已奉上，你做對了嗎？

　　In an accounting information system, which of the following types of computer files most likely would be a master file?

　　a.Cash receipts.

　　b.Inventory subsidiary.

　　c.Payroll transactions.

　　d.Cash disbursements.

　　Explanation

　　Choice "b" is correct. The question can be readily addressed by using the "odd man out" principle. Just look at the other three choices. Each of them is a transaction file of some type; one of them is even called a transaction file. The other two (cash disbursements and cash receipts) are both transactions in a non-computerized accounting system and are transaction files in a computerized accounting system.

　　Choices "d", "a", and "c" are incorrect, per the above explanation.

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