美国CPA模拟习题：信息系统和通信系统设计和其他因素（六）

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。

A fast-growing service company is developing its information technology internally.What is the first step in the company's systems development life cycle?

a.Implementation.

b.Testing.

c.Analysis.

d.Design.

Explanation

Choice"c"is correct.Systems analysis is the first step in the systems development life cycle.

Choice"a"is incorrect.Implementation is the actual installation and use of the system. It occurs near the end of the systems development life cycle.

Choice"b"is incorrect.Testing should occur after programming or purchase of a new system.It would not be the first step in the process.

Choice"d"is incorrect.Design should come after analysis.