美国CPA模拟习题：信息系统和通信组织性的需求评估（四）

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In an accounting information system,which of the following types of computer files most likely would be a master file?

a.Cash receipts.

b.Inventory subsidiary.

c.Payroll transactions.

d.Cash disbursements.

Explanation

Choice"b"is correct.The question can be readily addressed by using the"odd man out"principle.Just look at the other three choices.Each of them is a transaction file of some type;one of them is even called a transaction file.The other two (cash disbursements and cash receipts) are both transactions in a non-computerized accounting system and are transaction files in a computerized accounting system.

Choices"d","a",and"c"are incorrect,per the above explanation.