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.