AIS题库

Chapter1(newversion)MULTIPLECHOICE1.Asetoftwoormoreinterrelatedcomponentsthatinteracttoachieveagoalis:a)Asystemb)Anaccountinginformationsystemc)Datad)Mandatoryinformation2.Thisresultswhenasubsystemachievesitsgoalswhilecontributingtotheorganization'soverallgoal.a)Goalconflictb)Goalcongruencec)Valueofinformationd)Systemscongruence3.Goalconflictmayresultwhena)Adecisionoractionofasubsystemisinconsistentwiththesystemasawhole.b)Asubsystemachievesitsgoalswhilecontributingtotheorganization'soverallgoal.c)Duplicaterecording,storageandprocessesareeliminated.d)Thedataexceedstheamountthehumanmindcanabsorbandprocess.4.Factsthatarecollected,recorded,storedandprocessedbyaninformationsystema)Informationb)Datac)Systemsd)Mandatoryinformation5.Informationisa)Whathappenswhenthedataexceedstheamountthehumanmindcanabsorb.b)Thebenefitproducedbytheinformationminusthecostofproducingit.c)Factsthatarecollected,recorded,stored,andprocessedbyaninformationsystem.d)Datathathavebeenorganizedandprocessedtoprovidemeaningtoauser.6.Dataarea)factsentered,stored,andprocessedbyaninformationsystem.b)processedoutputthatisusefultodecisionmakers.c)anotherwordforinformation.d)quantitativefactsthatarenotqualitativebynature.7.Whichofthefollowingstatementsbelowshowsthecontrastbetweendataandinformation?a)DataistheoutputofanAIS.b)InformationistheprimaryoutputofanAIS.c)Dataismoreusefulindecision-makingthaninformation.d)Dataandinformationarethesame.8.Informationisa)basicallythesameasdata.b)rawfactsabouttransactions.c)potentiallyusefulfactswhenprocessedinatimelymanner.d)datathathasbeenorganizedandprocessedsothatit'smeaningful.9.Humanscanabsorbandprocessonlysomuchinformation.Information__________occurswhenthoselimitsarepassed.a)overloadb)excessc)anxietyd)discretion10.Thevalueofinformationcanbestbedefinedasa)howusefulitistodecisionmakers.b)thebenefitsproducedbypossessingandusingtheinformationminusthecostofproducingit.c)howrelevantitis.d)theextenttowhichitmaximizesthevaluechain.11.Thebenefitproducedbytheinformationminusthecostofproducingit.a)Goalcongruenceb)Informationc)Informationoverloadd)Valueofinformation12.Anaccountinginformationsystem(AIS)processes__________toprovideuserswith__________.a)data;informationb)data;transactionsc)information;datad)data;benefits13.HowmanycomponentsarefoundinanAIS?a)threeb)fourc)fived)six14.Anaccountinginformationsysteminpartconsistsofa)People,hardwareandprograms.b)Information,programsandcomputers.c)People,procedures,data,softwareandinformationtechnologyinfrastructure.d)Internalcontrolsandaccountingrecords.15.Informationthatreducesuncertainty,improvesdecisionmakers'abilitytomakepredictions,orconfirmsorcorrectstheirpriorexpectations,issaidtobea)Completeb)Relevantc)Reliabled)Timely16.Informationthatisfreefromerrororbiasandaccuratelyrepresentstheeventsoractivitiesoftheorganizationisa)Relevantb)Reliablec)Verifiabled)Timely17.Informationthatdoesnotomitimportantaspectsoftheunderlyingeventsoractivitiesthatitmeasuresisa)Completeb)Accessiblec)Relevantd)Timely18.Whentwoknowledgeablepeopleactingindependentlyeachproducethesameinformation,thisinformationissaidtobea)Completeb)Relevantc)Reliabled)Verifiable19.Datamustbeconvertedintoinformationtobeconsideredusefulandmeaningfulfordecision-making.Therearesixcharacteristicsthatmakeinformationbothusefulandmeaningful.Ifinformationisfreefromerrororbiasandaccuratelyrepresentstheeventsoractivitiesoftheorganization,itisrepresentativeofthecharacteristicofa)Relevancyb)Timeliness.c)Understandabilityd)Reliability20.Theprimaryconsiderationwhenproducingthistypeofinformationisthatitsbenefitsexceedsitscosts.a)Discretionaryinformationb)Essentialinformationc)Mandatoryinformationd)Valueofinformation21.AnAISisasystemofsixinterrelatedcomponentsthatinteracttoachieveagoal.Oneofthesecomponents,whichincludesbothmanualandautomatedactivitiesthatinvolvecollecting,processing,andstoringdata,isknownasa)Informationordatab)Proceduresandinstructionsc)Softwared)Informationtechnologyinfrastructure22.Anaccountinginformationsystemmustbeabletoperformwhichofthefollowingtasks?a)collecttransactiondatab)processtransactiondatac)provideadequatecontrolsd)alloftheabove23.WhichofthefollowingisnotanexampleofacommonactivityinanAIS?a)buyandpayforgoodsandservicesb)sellgoodsandservicesandcollectcashc)summarizeandreportresultstointerestedpartiesd)recordingofsalescallsformarketingpurposes24.WhichofthefollowingisnotoneofthecomponentsofanAIS?a)Internalcontrolsandsecuritymeasuresb)Peoplec)Proceduresandinstructionsd)Softwareandhardware25.AnAISmustbeabletofulfillthreeimportantfunctionsinanyorganization.Onesuchfunctionisthecollectingandstoringofdataaboutactivitiesperformedbytheorganization.Onegroupthatreliesonboththeadequatecollectionandtransformationofdatafordecision-makingpurposesforanorganizationisa)management.b)interestedoutsiders.c)competitors.d)thegovernment.26.Theprimaryobjectiveofaccountingistoa)implementstronginternalcontrols.b)provideusefulinformationtodecisionmakers.c)preparefinancialstatements.d)ensuretheprofitabilityofanorganization.27.TheFinan