会计电算化课后练习题及答案.doc

会计电算化课后练习题及答案Accounting computerization exercises questions after the answerAccounting personnel training D, the establishment of computerized accounting job responsibility system [answer. abc2. accounting information development stage, including (). A, simulated manual bookkeeping, B, and other business promotion...Chapter 1First, individual choice questions:1. general accounting software than professional accounting software ().A,versatility, high level of development, less B and maintenance, low acquisition costC, high cost, high level of development, D, low universality, large maintenance[answer] A2.,the term ^computerized accounting" begins ()A, 1981, B, 1974C, 1989, D, 19933.the following functions that are not in the accounting softwaremodule are ().A,accounting treatment, B, payroll accounting, C, cost accounting, D, personnel management[answer] D4.() is the primary stage of computerized accounting.A, accounting computerization, B, accounting management computerizationC, accounting decision computerization, D, accounting analysis, computerized[answer] A5., commercial accounting software development, distribution units after the sale of software to undertake after-sales service work,in the following work, () is not software development vendors must provide.A, user training before the use of software, B, the user* ssoftware maintenanceC, maintain the user's hardware, D, and update the software version of the user6.,the biggest difference between commercial accounting software and fixed point accounting software is thatA, is it accurate, B, universal C, fast D, safe?[answer] B7.after the purchase of general accounting software, it has to go through () operation to become a special accounting software suitable for enterprise applications.A, B, C accounting system initialization, fill in the certificate, D financial statements[answer] B8.() is the abbreviation of enterprise resource planning (Enterprise, Resources, Planning) system.A, CAI, B, SCM, C, CRM, D, ERP[answer] D9.the term accounting software refers to computers specially used in accountingA, operating system B and database management systemC, programming language D, application software [answer] D 10. accounting software and manual accounting different points.A, accounting objectives consistent, B, comply with different accounting standardsC, accounting methods are inconsistent, D, accounting tools are different[answer] DTwo, 1. multiple-choice questions of financial management departments accounting basic tasks include ().A,formulate the computerized accounting development plan and organize the implementationB,strengthen the accounting software management, accounting software and accounting data generated in accordance with thestate's unified accounting system to superviseC,organization of computerized accounting personnel trainingD,establish the responsibility system of accounting computerization[answer] ABC2.,the development stage of accounting informatization includes ().A, simulated manual bookkeeping startPromotion and development of B and other servicesC introduces the infiltration and fusion of accounting professional judgmentCombining D with internal control, the integrated management of ERP system is established[answer] ABCD3., according to the level of computerized accounting services and the depth of information provided, can be divided into ()A, accounting computerization, B, accounting management computerizationC, accounting decision computerization, D, accounting analysis, computerized[answer] ABC4.,the role of accounting computerization, including ().A strengthened the labor intensity of accountants and improved work efficiency.B shortens the cycle of accounting data processing and improves the timeliness of accounting dataC improves the accuracy and standardization of accounting data processingD has raised the level of modern enterprise management[answer] BCD5.accounting software and manual accounting of the same points, including ()A,consistent goalsB,comply with common accounting standards and accounting systemC,comply with common basic accounting theory and accounting method development stage.D,internal control the same way[answer] ABCThree 、judgment questions1.,accounting computerization will improve the level and quality of accounting.()[answer] right2.whether the computer can output correct accounting information depends entirely on whether the processing program is correct or not.[answer] wrong3.the module in Enterprise Resource Planning (ERP) software that deals with accounting data does not fall into the category of accounting software.()[answer] wrong4., the commercial accounting software is very versatile and can be used without any adjustment in the accounting department. 0[answer] wrong5., accounting information is the primary stage and basic work of accounting computerization.()[answer] wrong6.accounting software can be divided into single user accounting software and multi-user (Network) accounting software according to the level of service and the depth of information provided.()[answer] wrong7., the accounting processing subsystem can not only process the information from the accounting voucher directly, but also receive the automatic transfer voucher from each accounting subsystem.()[answer] right8., organization and management of computerized personnel training work, accounting computerization, micro management content.()[answer] wrong9.accounting software refers to the computer application software specially used for accounting work, including computer programs compiled by various computer languages for accounting purposes.()[answer] right10.accounts receivable / accounts payable are the subject of business transactions. Therefore, the accounting receivable / AP is generally called the accounting management module.()[answer] rightSecond chaptersFirst, individual choice questions1.a physical or mechanical entity that constitutes a computer electronA,computer system, B, computer hardware system, C, host D, peripheral device[answer] B.2.the central processor in a microcomputer system is mainly composed of ().A, memory and controller, B, memory and arithmetic unitC, controller and arithmetic unit D, memory, controller and arithmetic unit[answer] C3.memory storage for microcomputers.A, large storage capacity, B, high storage reliability, C, read and write speed, D, cheap[answer] C4.the computer display parameters, parameters, 640*4801024*768, etc. represent ().A, the size of the screen screen, B, the maximum number of columns of display characters andC, display resolution D, display color display[answer] C5.、the abbreviation of computer aided design is ().A, CAD, B, CAM, C, CAE, D, CAT [answer] A6., the computer can directly execute () write the source program.A, assembly language, C, BASIC language, B, machine language,D, C language[answer] B7.in computer, any data is expressed in () form.A, binary B, octal C, decimal D, sixteen hexadecimal[answer] A8., the introduction of cache memory (Cache) technology is tosolve the problem of speed mismatch between ().A, B, CPU and the internal and external memory C, CPU and memory D, host computer and peripheral equipment[answer] B9.the following statement about memory is correct ().A and CPU can directly access the data stored in the memory, but also can directly access the data stored in the file memoryB and CPU can not directly access the data stored in the memory, can directly access the data stored in the memoryC and CPU can directly access the data stored in the memory, can not directly access the data stored in the file memoryD and CPU both can not directly access the data stored in the memory, can not directly access the data stored in the file memory[answer] C10.the following statement in the computer operating system is incorrect.A and operating system belong to system softwareB,the operating system is responsible for managing memory only, without managing external memoryC and UNIX are operating systemsD, the computer's processor, memory and other hardware resources are also managed by the operating system.[answer] B11.the memory capacity of a microcomputer is 128MA, 128M bits, B, 128M bytes, C, 128 words, D, 128000K words[answer] B12.the following features of ROM are ()A, readable, writable, B., not read, not written, C, read-only, not written, D., written, not read[answer] C13.the following equation is correct ()A, 1KB=1O24*1O24B, B, 1MB=1O24BC,1KB=1024MB, D, 1MB=1O24*1O24B[answer] D14.CPU with a computer is P4/2.0G, where 2. 0G means ()A, model B, main frequency C, content capacity D, interface parameter[answer] B15. a computer virus is a section that can cause a computer's failureA, germ B, chip C, program D, mildew16.function for the keyboard input case conversion, the control keys are (), A, Caps, Lock, B, Shift, C, Num, Lock, D, Alt[answer] A17.each of the following groups of equipment belongs to a set of input devicesA, keyboard, disk and printer, B, keyboard, scanner and mouseC, keyboard, mouse and monitor, D, hard disk, printer and keyboard[answer] B.18.translate a program written in a high-level language into a machine language program. The two translation method used is 0A, compiles and explains B, compiles and compiles C, compiles and links D, explains and compiles[answer] A19.Internet assigns a unique address to each host on the net, which is composed of pure numbersA and WWW server addressesB and TCP addressesC, IP address, D, WWW client address [answer] C20.the following legal IP address is ()A, 192. 163.2. 1, B, 192163,2, 1C, 192. 163.2, D, 192. 163. 2. 257 [answer] ATwo, multiple-choice questions1., the main factors that affect the security of computer systems areA, system failure risk, B, internal personnel moral hazardC, system related party, moral hazard, D, social moral hazard [answer] ABCD2., if you find the floppy disk file infected with viruses, you can use ()) to clearA, reformat the disk, B, and use the cleaning diskC, use the CIS command D, and use antivirus software [answer] AD puter performance indicators include ()A, computer speed B, word length C, memory capacity D, resolution[answer] ABC 4., the following devices, which belong to the input and output devices have ()A, keyboard, B, floppy disk C, hard disk D, display[answer] BC5.the internal management of computer security mainly includes the following aspects.A, strengthen infrastructure security workB and strengthen equipment managementC,strengthen the security management of computer system application personnelD,strengthen the security management of system operation [answer] ABCDputer networks are usually classified according to the distribution distance.A, LAN, B, Wan, C, Internet, D, campus networkmon output devices are ().A,monitor, B, scanner, C, plotter, D, keyboard[answer] ACThe main functions of 8.Internet include ().A, world wide web, B, emailC, file transfer, D, bulletin board[answer] ABCD9. the following system software are (), A, Windows, B, ORACLE, C, BASIC, D, WORD, word processing software[answer] AB10 、the following ones are stored in the memoryA, RAM, B, ROM, C, DVD_ROM, D, CPU[answer] ABThree 、judgment questions"Not only the hardware usually called 1. baremetal software (computer).[answer] rightputer viruses are latent and attack only on certain days. 0 [answer] rightThreeAssembly language program in the computer does not need to compile, can be directly implemented.()[answer] wrong4.in network technology, "uploading" refers to the process of copying files from a remote computer to a user's local computer. ()[answer] wrong5.,the 〃data〃 in computer is a broad concept, including numerical, text, graphics, images, sound and other forms.()[answer] rightEach host on the 6.Internet must have a unique domain name address. () [answer] wrong7.word processing software (WORD) belongs to system software. 0puter software can be divided into two categories: system software and application software.() [answer] right9.distributed processing is the most important function of computer network.()[answer] wrong10・WWW is an acronym for electronic bulletin boards.()[answer] wrongThird chapters1.radio questions1.,the basic accounting function of accounting software formulated by the Ministry of finance is the requirement for accounting softwareA,highest B, higher C, minimum D and later generation[answer] C.2.the full set of documentation developed by the computerized accounting system, which holds up to the year after the system has been discontinued or has undergone major changes.A, 1 B, 2 C, 3 D, 5[answer] D3., the unit that uses the accounting computerization software,the storage period of its accounting records should be comparedwith the manual accounting.A, consistent, B, somewhat different, C, extended D, shortened[answer] A4.() is responsible for coordinating the operation of computerand accounting software systems, accounting and computer knowledge as required, and relevant accounting computerization organization management experience.A, computer supervisor, B, software operation, C, computer maintenance, D, computer audit[answer] A5.1989 years, the Ministry of Finance promulgated the computerized accounting regulations are ().A, ''accounting computerization management measures" B, "commercial accounting software review rules.〃C, the basic functional specification of accounting software D and several regulations of accounting software management (for Trial Implementation)[answer] Dputer processing of accounting business and manual accountingbusinessMethods and processes for processing ().A,the amount of information stored large, B, completely different, C, not the same, D, are wrong[answer] C7., ''accounting software basic functional specifications，z stipulated in the accounting software used in the general ledger accounting names, numbers, methods must comply with the following () statement.A and number must be three digitsB,name no more than 4 Chinese charactersC,name and number must comply with the provisions of the national unified accounting systemD,can not increase the national unified accounting system does not specify detailed account code[answer] C8.data entry clerks, system administrators, program designers cannot (post)A, concurrently two or more B, and concurrently serves three kindsC,concurrently two or more than twoD,and at the same time hold four kinds of [answers] C9., operators should strictly follow the computer operating procedures, and follow the () requirements.A, operation system, B, computer room management system, C, accounting system and accounting standards, D and computerized accounting[answer] C.10.the following () personnel are responsible for the accounting software system, the use of all types of personnel operating rights.A, system maintainer, B, system operatorC, software programmer, D, computer supervisor[answer] D11.,it is a reasonable practice for small and medium-sized enterprises to implement computerized accounting.A, the purchase of commercial accounting software B, the unitfixed-point development softwareC, using foreign accounting software D, copy from other enterprises to obtain accounting software[answer] A12. the following statement is incorrect.Where A enters its account in the form of numbers, it shall indicate the name of the account corresponding to that numberB,the accounting item in the entry voucher that is being entered, when the amount of the debit and credit is not balanced, or when the amount is not entered,Should be prompted and refused to performC,the debit subject of the receipts being entered is not 〃cash〃or "bank deposit”, and the credit subject of the payment certificate is not 〃cash〃 or 〃bank deposit”, and should be prompted and refused to be executedD,accounting software used at all levels of account names, coding methods must comply with the provisions of the national unified accounting system[answer] DThe accounting system two, 1. multiple-choice general is mainly- composed of initial setting and () module.A, document processing, B, month end processing, C, account book output, D, and prepare reports[answer] ABC2.vouchers are the most basic and important source of resources in the accounting system, of which the following are the sources of evidence for the computerized accounting system.A, manual credentials, B, mechanism credentials, C, raw credentials, D, and derived credentials [answer] ABD3., the following conditions, () belong to enterprises to choose commercial accounting software must be taken into account.A should be based on the actual needs of the unit, B, software development units of scale, reputation and development capabilitiesC, the suitability, completeness and usability of the software function, D, after-sale service and maintenance guarantee of the software [answer] ABCD4.the following computerized accounting records are ().A, accounting books stored in computers, B and printed financial statementsC, accounting software D, computer operation record[answer] ABC5.in the basic accounting function of accounting software, the number of the vouchers shall be stipulated as follows.A,the same type of accounting documents must ensure that theserial number of the document that monthB,the same type of accounting documents, the document number that month can be discontinuousC,you can，t manually enter the document number by the keyboardD,the accounting document can be automatically generated by the accounting software[answer] AD7, three, judge 1. has used computers instead of manual accounting unit, and its accounting file storage period can be in accordance with the "accounting file management method” regulations.()[answer] right2.accounting software in the system initialization, you must enter the operator division of work, but in order to confidentiality, you can not enter the operation password.()[answer] wrong3.the accounting documents automatically generated by the accounting software shall not be modified after the examination and approval of the accounting documents.()[answer] right4., the formulation of planning is the first step in accounting computerization, units should be based on planning requirements to purchase accounting software.()[answer] right5.to protect the normal operation of accounting software and computer hardware is the responsibility of the computer administrator.()[answer] wrong6.after the computerized accounting, accounting personnel re division of labor, accounting software in the trial phase after the implementation.()[answer] wrong7.the operator has no right to notify the operator of the operation password, but in exceptional circumstances thepassword may be reported to the leader.() [answer] wrong8., the basic requirement of commercial accounting software that can be sold to users is that it must meet the requirements of accounting software basic functional specifications.()[answer] correct 9. data entry clerk usually by accounting personnel with my responsible accounting business, undertake its entry work, and to input data accuracy is responsible for. 0[answer] rightIn June 10. 1994, the Ministry of Finance issued the ''accounting computerization management measures" and other three documents,marking the computerized accounting work has been included in the legal management track.()[answer] right11.accounting software is the function of accounting data in the inquiry machine. When the wrong account is found, it can be modified at any time.()[answer] wrong12.the data backup in the accounting processing system onlycopies the vouchers, account tables and account books in the computer to the hard disk, and then saves them.()[answer] wrong13.accounting processing software annual initial data entry, the software must provide balanced checksum function,Ensure that the beginning of the debit year is equal to the beginning of the year, the cumulative debit amount in the year, the cumulative credit amount in the year, and the total debit balance equal to the total amount of the credit.()[answer] right14.in the accounting software, the name and number of the total accounting items to be adopted shall be set by the user accordingto his own needs.()[answer] wrong15., Wang Hong is the treasurer, she has the right to verify the document, so she can review their entry documents.() [answer] wrong。