云财IBS会计信息统2010-2011 A卷.docVIP

The First Semester of 2010—2011 Yunnan University of Finance Economics Accounting Information System Interim Examination 〔Volume A〕 Mark Ⅰ Ⅱ Ⅲ Ⅳ Ⅴ Ⅵ Total Moderator Marker Part I Multiple Choice (50 Marks) 1.Organisations create value by: subtracting costs from revenues keeping backup copies of all source documents providing goods and services customers want using technology to mechanism old ways of doing business 2.Information is a collection of raw facts about an organization’s activities prepared from data through the application of rules and procedures always useful for those who receive it always in scarce supply for decision makers. 3.Data are the raw facts relating to or describing an event used to address a specific function or purpose managed by data-mining technology influenced by external factors 4.For a company that builds and sells houses, which of the following groups would NOT be an external stakeholder? Environmental Officer for the company Natural Conservation Authority The purchaser of a new house built by the company Council Permit and Planning Department 5. Enterprise information system can be organised into 3 personal categories, which of the following is not included? single-entry systems in-wardly organised systems out-wardly organised systems traditional systems 6. Enterprise value chain systems are designed to capture a wide range of information about all key business events. These systems are developed based on theory from: Porter’s (1985) Brandy, Monk Wagner Smith David , Mccarthy Sommer’s Deloitte touche LLP 2003 7. The journal should be updated when the needs arises Daily Monthly At year-end 8. Which of the following description of trial balance is not true? The trial balance is generated periodically to ensure that no errors have been made in the general ledger posting process. Is a list of accounts and their balances at a given time. The accounts are listed in the order in which they appear in the subs