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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（八）
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。
All of the following are examples of a decision support system (DSS) except for a:
a.Sensitivity analysis application.
b.Transaction processing system.
c.Financial modeling application.
d.Database query application.
Explanation
Choice"b"is correct.Decision support systems (DSS) are computer-based information systems that provide interactive support to managers or others during the decision-making process.Transaction processing systems process data resulting from business transactions (monthly,historical in nature; not predictive).
Choice"c"is incorrect.A financial modeling application is a DSS to assist management in evaluating financing alternatives.
Choice"d"is incorrect.Database query applications are a DSS that read and reorganize data to management's specifications but do not allow alterations of the data.
Choice"a"is incorrect.Sensitivity analysis is a DSS that uses a"what if" technique that asks how a given outcome will change if the original estimates of the model are changed.
【我要纠错】 责任编辑：小敏
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