美国CPA模拟习题：信息系统和通信组织性的需求评估（二）

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。

Avon Corporation has a management information system.From the management information system,several different reports are available,including reports that are monthly budget vs.actual reports,reports that highlight where sales representatives have not met their assigned sales quotas,account analysis reports that can be requested by accountants as needed as a part of the closing process,and reports that are created by end users to obtain information as needed at any time during the month.The 4 types of reports are best described as:

a.Demand reports,scheduled reports,exception reports,and ad hoc reports.

b.Scheduled reports,ad hoc reports,exception reports,and demand reports.

c.Exception reports,scheduled reports,demand reports,and ad hoc reports.

d.Scheduled reports,exception reports,demand reports,and ad hoc reports.

Explanation

Choice"d"is correct.Monthly reports of budget vs.actual data are normally called scheduled reports that are produced without anybody having to request them.Reports that highlight sales representatives not having met their assigned sales quotas are normally called exception reports.Reports that analyze accounts, or that provide other specific and non-changeable information,but only on demand,are normally called demand reports.Reports that provide information as requested by the end user,and are available on demand,are normally called ad hoc reports.

Note that these names are generic names.

Choices"a","b",and"c"are incorrect,per the above descriptions.