欧阳电平会计电算化课后练习题答案

涉及章节第1章——第3章一、单项选择题1.是系统分析的最终结果系统的逻辑模型是系统设计的依据。

A 系统设计说明书B 软件需求说明书C 一套分层的DFD D 用PDL描述的加工逻辑2.在系统分析时用结构化语言对DFD中的进行“做什么”的描述。

A 外部项B 数据流C 加工D 数据存储文件3.生命周期模型中各阶段产生的文档相互之间有A 相关性B 依赖性C 独立性D 排他性4.系统测试的目标是A 说明程序中已没有错误B 测试系统是否具有良好性能C 发现程序中的错误并予以排除D 测试系统是否具有良好结构二、多项选择题1.会计数据处理流程一般包括A 会计数据采集与输入B 会计循环过程C 会计数据存储D 会计数据加工处理E 会计核算过程F 会计信息报告2.系统的主要特征是A 目的性B 关联性C 层次性D 整体性E 个体性F 动态性3.工业企业会计信息系统一般包括子系统A账务处理B融资管理C 存货核算D 工资核算E 利润管理F 固定资产核算4.会计信息系统与物资供应系统的数据联系有 A 材料入库单B 供应商资料 C 材料目录D 产品库存资料E 付款凭证F 材料出库单5.数据流是传递数据的通道在DFD中数据流的流向可以是A 从“加工”流向“数据文件” B 从“外部项”流向“加工” C从“数据文件”流向“数据文件” D从“加工”流向“外部项”6.需要用数据字典DFD中进行解释。

A 加工B 数据项C 数据流D数据文件7.以下内容属于系统设计阶段使用的工具有。

A 层次图HCB 结构图SC C 程序流程图D PDL8.以下内容属于系统设计阶段的任务有。

A 输入/输出设计B 编码方案设计C 程序设计D 功能模块结构设计三、填空题1.电算化会计信息系统主要由、、、四个部分组成。

2.电算化会计数据处理主要有、两种方式。

3.按系统的硬件结构划分电算化会计信息系统主要有、、、四种结构类型。

4.电算化会计信息输出主要有、、、三种方式。

《会计电算化》章后练习题配套答案第一章：一单选1：B 2：C 3：AC 4：C 5：C 6：C 7：A 8：B 9：B二多选1:ABCDE 2;ABCD 3:ABD 4:ABCD 5:BCD 6:ABCDE 7:ABCD 8:ABCD 9:A BC 10:AC 11:ACD 12:ABCD三判断1√2╳3╳4√5√6√7 ╳8√9╳10╳第二章：一单选1：B 2：A 3：C 4：D 5：A 6：C 7：C 8：C 9：D 10：B 11：B 12：C 13：C 14:C 15:B 16:C 17:D 18:C 19:B 20;A 21:B 22:B23:C 24:B 25:B 26:C 27:A 28;C 29;C 30:D 31;C 32:A 33:B34D 35：D 36：A 37：C 38：B 39：D 40：C 41：A 42:D 43:C 44:A45:B 46:A二多选1:AC 2;ABCDE 3:ABCD 4:ABCD 5:ABCD 6:BCD 7BCD 8:ABC 9:A BC 10:ABCD 11:AC 12:BD 13:BD 14:ABCD 15:ABC 16:ABC 17;ABCD18；ABC 19；ABC 20：ABD 21；ABCD 22；BCD 23：ABD 24;ABD25: ABCD 26:AB 27;ABD 28: ABCD三判断 1 ╳2╳3╳4√5√6╳7√8√9╳10√ 11√ 12√ 13╳ 14√ 15√ 16╳ 17√ 18╳ 19╳ 20√ 21√22 √ 23╳ 24√ 25√ 26√ 27√第三章：一单选1：B 2：B 3：AB 4：B 5：B 6:B 7：B 8：C 9：C 10：A 11：B 12：B 13：A 14:B 15:C 16:B 17:B 18:D 19:B 20C 21:A 22D 23:C 24:D 25:B 26A 27:B 28;B 29;C 30:B 31;B 32:D 33:A 34C 35：D 36：C 37：B二多选1:ABCD 2;AB 3:AC 4:ABD 5:ACD 6:ACD 7:ABD 8:ACD 9:ABCD 10:ABC 11:AB 12:AB 13:ABC 14:ABCD 15:BC 16:AB 17;ACD 18:BCD 19；ABCD 20：ABC 21；ABD 22；ABC 23：AB 24;AD 25: AC 26:AB 27;ABCD 28: ABCD 29:ABD 30:AC 31:ABC 32:AD 33:BD 34:ABCD 35:ABD三判断1 ╳ 2 √ 3╳ 4 ╳ 5√ 6√ 7√ 8√ 9 √ 10√11 ╳ 12 ╳ 13╳ 14√ 15√ 16√ 17√ 18 19╳ 20√21 ╳ 22 ╳ 23╳ 24√ 25 ╳ 26 ╳ 27√ 28√ 29╳ 30╳31 √ 32 ╳ 33 ╳ 34 ╳ 35 ╳ 36 ╳ 37√ 38 ╳ 39 ╳ 40 √41√ 42√ 43√ 44╳ 45╳ 46 ╳ 47√ 48√ 49√ 50 ╳51√ 52╳ 53√ 54╳ 55√ 56√ 57╳ 58╳ 59 √60√61 ╳ 62 ╳ 63 ╳ 64√ 65 ╳第四章：一单选1：A 2：C 3：B 4：B 5：B 6:C 7：D 8：D 9：C 10：C 11：A 12：C 13:B 14:B 22D 23:C 24:D 25:B 26A 27:B 28;B 29;C 30:B 31;B32:D 33:A 34C 35：D 36：C二多选1:ABC 2;BD 3:ACD 4:ABC 5:ACD 6:ABC 7:BD 8:BC 9:ABCD 10:ABCD 11:ABCD 12:ABC 13:ABCD 14:ABCD 15:ABCD 16:BCD 17;ABCD 18:ABCD 19；ABCD 20：ABCD 21；BC三判断 1 ╳ 2 √3╳4√5╳6╳7√8√9 ╳10 ╳11 ╳12 ╳13√14 ╳15√16╳17√18╳19√20√21 ╳22 √23╳第五章：一单选1：A 2：C 3：C 4：B 5：D 6:A 7：C 8：C 9：A 10：C 11：D 12：A 13:A 14:D 15:D 16:D 17;C 18:D 19；A 20：D21；C 22；C 23：B 24;C 25: C 26:D 27;C 28: D 29:B 30:C31:D 32:B 33:B 34:D 35:B 36：C二多选1:BCD 2;ABCD 3:BD 4:ABC 5:BCD 6:AD 7:ABCD 8:BC 9:ABCD 10:AB 11:ABC 12:AB 13:BC 14:ACD 15:ABCD 16:ABCD 17;ABCD 18:BC 19；ABC 20：BCD 21；BCD 22；BC 23：ABCD 24;ABC 25: AB 26:ABCD 27;BC 28: BCD 29:ABCD 30:AC 31:ABCD 32:ABCD 33:BC 34:AC35:ABCD 36：ABC 37: ABCD 38;BC 39;AB 40:AB 41:ABCD三判断 1 ╳ 2 ╳3√4╳5╳ 6 √7√8√9 ╳10 √11√12 ╳13√14 ╳15╳16√17╳18√19√20√21 ╳22 ╳23√24√25√26╳。

会计电算化练习题及标准答案一、选择题1.( )负责单位的财务管理工作。

A.总会计师B.会计师C.注册会计师D.会计【答案】D2.( )负责会计程序的维护，必须精通计算机程序设计和会计业务，熟悉系统并有一定的软件开发经验。

A. 硬件维护员B.软件维护员C. 系统管理员D.系统审核员【答案】B"3.( )具体负责电算化系统的日常运行管理和监督进行系统重要数据的维护,操作人员及其权限管理,负责系统安全保密工作。

""A,系统维护员B.系统操作员 C.系统管理员D.系统审核员"【答案】C4.( )负责数据软盘、系统软盘及各类账表、凭证的存档保管工作。

A.电算主管B.软件操作员C.审核记账员D.档案保管员【答案】D5.[编辑]菜单中的[复制]、[剪切]命令和( )命令配对使用，才能完成文件或文件夹的移动或复制。

A.打开B.移动C.拷贝D.粘贴【答案】D6.[账务初始化]是指( )A. 把当前手工账簿上的账目、账面数据输入到计算机中去B. 财务人员工作及权限的分配、建立适合本单位核算的账务结构体系等。

C. 提供决策D. 提供数据恢复和备份【答案】A7.1954年，( )国通用电气公司运用计算机进行工资的计算处理，这是计算机在会计领域的首次应用。

A.中国B.美国C.日本D.英国【答案】B8.1994年，我国颁布了( )A.《会计电算化管理方法》B.《会计电算化初级知识培训大纲》C.《会计电算化知识培训管理办法(试行)》D.《会计核算软件管理的几项规定(试行)》【答案】A9.DOS操作系统是一种( )软件。

磁盘操作系统A.系统B.实用C.应用D.编译【答案】A10.DOS操作系统的扩展名最多由( )各字符组成。

A.3B.4C.5D.6【答案】A11.EXCEL文件默认的扩展名是( )A.ECLB.XLSC.DOCD.XEL【答案】B12.EXCEL中，我们只是想复制单元格中的公式，可选用( )A.剪切B.粘贴C.选择性粘贴D.清楚内容【答案】C13.WINDOWS软件中每个窗口的右角上都有一个X按钮，单击该按钮可以( )A.还原窗口B.最大化窗口C.最小化D.关闭窗口或退出程序【答案】D14.WINDOWS中打开文件夹后，按( )间可以返回到上一级文件夹。

《会计电算化》作业答案（1）《会计电算化》作业答案(1)《会计电算化》练习题一、思考题第一章思考题1、什么是电算会计、电算会计学、电算会计信息系统？2、简述电算会计信息系统的结构。

3、什么是会计软件、商品化会计软件？会计核算软件应该符合哪些基本要求？第二章思考题1、何谓系统开发?什么是软件工程?2、简述生命周期法、原型法及其特点。

3、何谓需求分析？如何进行功能需求分析？第三章思考题1、何谓系统分析？什么是结构化分析方法？2、什么是数据流程图、结构式语言？其基本结构、语句？3、试用结构式语言表达下例商业折扣现象：某公司给购货在5万元以上的顾客以不同的折扣率。

如果这样的顾客最近3个月无欠款，则折扣率为15%；虽然有欠款但与公司已经有10年以上的贸易关系，则折扣率为10%，否则折扣率为5%。

第四章思考题1、何谓系统设计？简述系统设计的原则、功能。

2、什么是总体设计、详细设计？简述系统设计的内容与步骤。

3、什么是代码设计？简述系统代码的种类及其结构。

4、简述校验码及计算方法，分别用算术级数法、几何级数法、质数级数法计算86971717的校驗码。

5、阐述电算会计数据文件的设计原则和要求，并根据所学知识，任找一张表格，设计其数据库文件结构。

6、什么是模块、模块的扇入和扇出？试述模块设计的基本原则。

第五章思考题1、固定资产核算子系统应具备哪些主要功能及模块？有什么特点？2、工资核算子系统主要包括哪几方面的内容及模块？有什么特点？3、材料核算子系统一般应具备哪些功能及模块？有什么特点？4、简述销货核算子系统的功能及特点。

描述销货核算子系统的业务流程图。

5、简述成本核算子系统的功能、结构、特点、及核算步骤。

第六章思考题1、何谓程序设计？试述程序设计的步骤与方法。

2、什么是数据库程序设计？阐述程序设计的基本结构。

3、什么是系统调试？详述系统调试的主要方法。

第七章思考题1、简述不同凭证输入方式的利弊。

2、凭证输入模块通常设置哪几个子模块？3、试述凭证输入程序语句的含义。

单选题1计算机网络的发展至今已有40多年的历史，现阶段已经发展成( )。

具有通信功能的多机系统阶段以共享资源为主的计算机网络阶段Internet时代以局域网及其互连为主要文撑环境的分布式计算机阶段C2Internet通过( )协议将各个电脑连接起来相互共享资源。

TCP/IPIPX/SPXNETBEUINETBIOSA3信息高速公路的主干线必须要有极高的带宽，它采用的传输介质是( )。

非屏蔽双绞线同轴电缆光缆屏蔽双绞线C4下面( )是“三金”工程的基础。

金桥金卡金关金网A5第一台电子数字计算机诞生于( )年。

1936194619561966B6第一代计算机的主要特点是( )。

用晶体管作为逻辑元器件用电子管作为逻辑元器件用集成电路作为逻辑元器件用半导体存储器作为主存元件B7大规模集成电路计算机采用( )作为主存元件。

磁芯存储器半导体存储器磁盘存储器光盘存储器B8一般计算机系统由( )组成。

计算机硬件系统和计算机软件系统主机、显示器和软件系统软件和应用软件中央处理器、存贮器和输入输出设备A9微型计算机系统的核心设备是( )。

中央处理器内存硬盘主板A10CPU的主频特性主要取决于( )。

CPU内部的一个晶体振荡器运行CPU的主板与CPU相配合的内存CPU的型号A11存储器容量的最小单位是( )。

位(blt)字节(byte)字(Word)兆字节(MB)A12下面叙述正确的是( )。

一个bit表示能容纳8个二进制数“0”或“1”一个汉字占用一个字节个ASCll码占用一个字一个汉字占用两个字节，一个ASCII码占用一个字节D13下面换算正确的是( )。

1KB＝1024位1MB＝1048576B1.44MB＝1440KB1GB＝1024KBB141KB等于( )字节。

1000102428B151MB等价于( )。

1024字节1024KB1024位1000KBB161GB等价于( )。

1000KB1024KB1000MB1024MBD171TB等价于( )。

《会计电算化》习题参考答案第一章会计电算化基础知识一、单选题二、简答题1．答：（1）手工会计信息系统和电算化会计信息系统的共同点：A、系统目标一致；B、遵守会计法规及财政制度；C、保存会计档案；D、编制会计报表；E、信息系统的基本功能相同；F、遵循基本的会计理论与会计方法。

（2）手工会计信息系统和电算化会计信息系统的区别：A、运算工具不同；B、信息载体不同；C、簿记规则不同；D、账务处理程序（会计核算形式）不同；E、会计工作组织体制不同；F、内部控制方式不同；E、人员机构不同。

2．答：作为管理信息系统的一个子系统，电算化会计信息系统也是－个人机系统。

从系统理组成来看，它是由计算机设备、软件、数据、规程和人员组成的一个信息系统。

从管理角度来说，会计电算化系统包括会计核算系统、会计管理系统和会计决策支持系统。

除了上述有关的基本功能以外，作为系统还必须设计必要的辅助功能模块，包括查询功能模块、维护功能模块、防错纠错功能模块、授权控制、运行时序控制、安全控制功能模块、操作记录管理等。

通过这些辅助功能，保证系统安全可靠的运行。

3．答：使用商品化会计软件是会计电算化发展趋势之一。

商品化软件具有投资少，见效快和通用性强的优点。

不足之处：一是软件越通用，计算机资源浪费越严重；二是软件越通用，初始化工作量越大；三是软件越通用，个别用户的会计核算工作的细节就越难被兼顾。

4．答：会计软件的取得一般有三种途径：1．购买商品化会计软件；2．定点开发软件，在这种途径下又分完全由自己力量开发会计软件，与开发单位联合开发会计软件，完全由开发单位开发会计软件三种方式；3．购买商品化软件与定点开发会计软件相结合。

5．答：（1）制定会计电算化实施计划（2）配备计算机硬件和系统软件（3）配置会计软件（4）培训会计电算化系统应用人员（5）建立会计电算化管理制度（6）新旧会计信息系统的转换（7）会计电算化的实施咨询第二章系统管理及基础设置一、单项选择题二、多项选择题三、判断题四、填空题1. 硬件环境、软件环境、128M、1G、WIN982. 服务器、操作员、密码、账套、会计年度、操作日期3. 当前系统日期4. 已登录的子系统、子系统中正在执行的功能5. 001-999、已存账套6. 双击、灰色部分7. 预置科目8. 基本信息9. 系统管理员、账套主管10. 功能级、数据级、金额级11. 增加、*第三章总账系统一、单项选择题二、多项选择题三、判断题四、填空题1．初始设置、账表管理2．编码、名称3．金额式、数量金额式、外币数量式4．期初建账、期中建账5．出纳签字、主管签字、审核员审核凭证6．记账7．日记账、银行对账单未达账项8．自动转账第四章报表系统一、单选题二、判断题三、填空题1、屏幕查询，网络传送，打印（磁盘）输出；2、格式，数据；3、单元，审核，舍位平衡；4、表页汇总，可变区汇总；5、单元。

会计电算化课后习题参考答案第一章会计电算化准备业务练习题一、单项选择题1.（ A ）年，第一台电子计算机在美国发明，从计算机诞生的这一刻开始，由于其本身优点，非常适合会计处理计算量大、重复计算多的特点，从而引起会计处理技术的变革。

A. 1946B. 1947C. 1954D. 19562.（ B ）年8月，在长春召开了“财务、会计、成本应用电子计算机专题讨论会”，这次会议成为我国会计电算化理论研究的里程碑。

A. 1980B. 1981C. 1982D. 1983二、多项选择题1.会计电算化信息系统的构成内容包括（ ABCE ）。

A. 硬件B. 软件C. 人员D. 数据E. 规程2.会计电算化会计信息的功能结构包括（ ABC ）A. 会计核算B. 会计管理C. 会计决策D. 会计控制三、判断1.狭义的会计电算化是指以电子计算机为主题的当代电子技术在会计中的应用。

（√）2.广义的会计电算化是指与实现会计工作电算化有关的所有工作，包括会计电算化润间的开发和应用、人才的培训、宏观规划、制度建设、市场的额疲于与发展等。

（√）3.会计点算化。

软件是基础。

会计软件在一定程度上代表了会计电算化的发展水平。

（√）4.通用会计软件一般指专业软件公司研制，公开在市场上销售，能适应不同行业、不同单位会计核算与管理基本需要的会计核算软件。

（√）第二章初始化设置业务练习题一、单项选择题1．编码方案一旦使用就不能更改了，若要更改，必须将相应的档案数据（A ）之后才能更改。

A．删除 B．保存 C．备份 D．其他2．用友通财务软件中，第一次注册系统管理，应由（A ）进行注册。

A．系统管理员（admin） B．账套主管 C．操作员于民 D．操作员王芳3．以账套主管的身份注册进入系统管理，可以进行（A ）操作。

A．查看上机日志 B．设置账套主管C．设置备份计划 D．建立账套4．启动系统管理，进行有关设置，一般采取的步骤是（ C ）。

第1章会计电算化基础知识1.怎样理解会计电算化的含义?会计人员运用以会计核算软件为核心的电子计算机系统，按照一定的程序和方法对会计数据/进行处理，以获取会计信息的一种管理活动。

2.会计电算化有何特点?①处理工具电算化②数据存储隐形化③数据传输自动化④核算程序综合化⑤人员构成多样化⑥数据处理集中化⑦内部控制全面化3.开展会计电算化的意义是什么①降低劳动强度，提高工作效率②促进会计工作规范化,提高会计信息质量③促进会计工作职能的转变，提高企业管理水平④促进会计队伍素质的提高⑤促进会计理论研究和会计事物的发展，推动会计制度改革⑥推动管理工作现代化,为企业管理现代化奠定基础4.何谓会计信息系统？有何特征？概念:利用信息技术对会计信息进行采集、存储和处理，完成会计核算任务，并能为会计管理、分析、决策提供辅助信息的系统。

特征：①综合性②庞大复杂性③会计信息的准确性、可靠性④会计信息的信息量大⑤内部控制严格5.从会计数据处理的角度来看，会计电算化的发展经历了哪几个阶段?其发展趋势如何？①科研试点阶段②自发发展阶段③稳步发展阶段④竞争提高阶段会计电算化的发展趋势：信息化、集成化、网络化、智能化6.账务处理系统有何特点？规范性强，一致性好；综合性强，在整个会计信息系统中起核心作用; 控制要求严格，正确性要求高。

7.固定资产管理系统有何特点?a 、数据量大、数据在计算机内保留时间长；b 、数据处理的频率较低；c、数据处理方式较简单; d 、数据综合查询和统计要求较强；e 、需要灵活地证、表定义功能.8.薪资管理系统有何特点?a、数据量大; b 、业务处理的时限性、准确性要求高; c、计算复杂,但核算方法简单d 、涉及面广；e 、项目繁杂；f 、原始数据来源分散.9.记账凭证是会计数据还是会计信息？是会计数据附：会计数据和会计信息（1）在会计工作中,会计数据是指从不同来源或渠道获得的、记录在“单、证、账、表” 上的各种原始会计资料. 会计业务处理的特点决定了会计的数据具有连续性、系统性和周期性的特点. （2）会计信息是指按会计特有的处理方法对数据经过处理后产生的,为会计管理及经济管理所需要的一部分经济信息。

第一章会计电算化概论复习思考题1.3.1简答题1.什么叫会计电算化?简述其发展过程。

答：会计电算化是指电子计算机技术应用到会计业务处理工作中，用计算机来辅助会计核算和管理，通过会计软件指挥计算机替代手工完成或手工很难完成的会计工作，即电子计算机在会计应用中的代名词。

我国会计电算化的发展可以分为以下几个阶段。

（1）探索发展阶段(1979-1988年)1979年，是中国会计电算化的起点。

1988年，中国会计学首届会计电算化学术讨论会在吉林召开。

（2）政府推动发展阶段(1989-1998年)在财政部及各省财政厅的推动下，会计电算化得到快速发展。

商品化会计软件逐步走向成熟，市场竞争机制逐步完善。

（3）市场化发展阶段(1999年以来)1998年，财政部撤销会计电算处，这是市场化发展阶段开始的标志。

会计电算化的发展，市场机制的自发调节，已经趋于完善，其管理转向行业协会自律。

2.开展会计电算化的基本条件是什么？答：（1）转变思想观念。

主要是指单位的领导、会计人员、计算机应用人员对会计电算化的含义、必要性要有正确的理解，不应对电算化有片面与错误的认识。

（2）搞好基础工作主要是指会计工作的规范化、标准化、合法化。

（3）人才储备。

主要是指单位有开展电算化所需的人才。

（4）资金必要性。

会计电算化的费用包括硬件费用、软件费用、准备费用、运行维护费用等。

3.会计电算化的基本内容是什么?答: （1）会计电算化的可行性研究。

会计电算化的可行性是指开展电算化工作的可能性和经济性，主要包括组织、技术、经济三方面。

（2）会计电算化规划。

会计电算化规划是对近几年单位会计电算化工作所达到的目标，以及如何有效地、分步骤地实现这个目标所作的规划。

它实质上是单位开展会计电算化工作的中长期规划，是对单位开展会计电算化工作所做的总体可行性研究。

（3）编制实施计划。

主要是根据确定的目标和会计电算化规划，确定人力、物力、财力的具体安排和工作时间表。

会计电算化课后练习题及答案Accounting computerization exercises questions after the answerAccounting personnel training D, the establishment of computerized accounting job responsibility system [answer. abc2. accounting information development stage, including (). A, simulated manual bookkeeping, B, and other business promotion...Chapter 1First, individual choice questions:1. general accounting software than professional accounting software ().A,versatility, high level of development, less B and maintenance, low acquisition costC, high cost, high level of development, D, low universality, large maintenance[answer] A2.,the term ^computerized accounting" begins ()A, 1981, B, 1974C, 1989, D, 19933.the following functions that are not in the accounting softwaremodule are ().A,accounting treatment, B, payroll accounting, C, cost accounting, D, personnel management[answer] D4.() is the primary stage of computerized accounting.A, accounting computerization, B, accounting management computerizationC, accounting decision computerization, D, accounting analysis, computerized[answer] A5., commercial accounting software development, distribution units after the sale of software to undertake after-sales service work,in the following work, () is not software development vendors must provide.A, user training before the use of software, B, the user* ssoftware maintenanceC, maintain the user's hardware, D, and update the software version of the user6.,the biggest difference between commercial accounting software and fixed point accounting software is thatA, is it accurate, B, universal C, fast D, safe?[answer] B7.after the purchase of general accounting software, it has to go through () operation to become a special accounting software suitable for enterprise applications.A, B, C accounting system initialization, fill in the certificate, D financial statements[answer] B8.() is the abbreviation of enterprise resource planning (Enterprise, Resources, Planning) system.A, CAI, B, SCM, C, CRM, D, ERP[answer] D9.the term accounting software refers to computers specially used in accountingA, operating system B and database management systemC, programming language D, application software [answer] D 10. accounting software and manual accounting different points.A, accounting objectives consistent, B, comply with different accounting standardsC, accounting methods are inconsistent, D, accounting tools are different[answer] DTwo, 1. multiple-choice questions of financial management departments accounting basic tasks include ().A,formulate the computerized accounting development plan and organize the implementationB,strengthen the accounting software management, accounting software and accounting data generated in accordance with thestate's unified accounting system to superviseC,organization of computerized accounting personnel trainingD,establish the responsibility system of accounting computerization[answer] ABC2.,the development stage of accounting informatization includes ().A, simulated manual bookkeeping startPromotion and development of B and other servicesC introduces the infiltration and fusion of accounting professional judgmentCombining D with internal control, the integrated management of ERP system is established[answer] ABCD3., according to the level of computerized accounting services and the depth of information provided, can be divided into ()A, accounting computerization, B, accounting management computerizationC, accounting decision computerization, D, accounting analysis, computerized[answer] ABC4.,the role of accounting computerization, including ().A strengthened the labor intensity of accountants and improved work efficiency.B shortens the cycle of accounting data processing and improves the timeliness of accounting dataC improves the accuracy and standardization of accounting data processingD has raised the level of modern enterprise management[answer] BCD5.accounting software and manual accounting of the same points, including ()A,consistent goalsB,comply with common accounting standards and accounting systemC,comply with common basic accounting theory and accounting method development stage.D,internal control the same way[answer] ABCThree 、judgment questions1.,accounting computerization will improve the level and quality of accounting.()[answer] right2.whether the computer can output correct accounting information depends entirely on whether the processing program is correct or not.[answer] wrong3.the module in Enterprise Resource Planning (ERP) software that deals with accounting data does not fall into the category of accounting software.()[answer] wrong4., the commercial accounting software is very versatile and can be used without any adjustment in the accounting department. 0[answer] wrong5., accounting information is the primary stage and basic work of accounting computerization.()[answer] wrong6.accounting software can be divided into single user accounting software and multi-user (Network) accounting software according to the level of service and the depth of information provided.()[answer] wrong7., the accounting processing subsystem can not only process the information from the accounting voucher directly, but also receive the automatic transfer voucher from each accounting subsystem.()[answer] right8., organization and management of computerized personnel training work, accounting computerization, micro management content.()[answer] wrong9.accounting software refers to the computer application software specially used for accounting work, including computer programs compiled by various computer languages for accounting purposes.()[answer] right10.accounts receivable / accounts payable are the subject of business transactions. Therefore, the accounting receivable / AP is generally called the accounting management module.()[answer] rightSecond chaptersFirst, individual choice questions1.a physical or mechanical entity that constitutes a computer electronA,computer system, B, computer hardware system, C, host D, peripheral device[answer] B.2.the central processor in a microcomputer system is mainly composed of ().A, memory and controller, B, memory and arithmetic unitC, controller and arithmetic unit D, memory, controller and arithmetic unit[answer] C3.memory storage for microcomputers.A, large storage capacity, B, high storage reliability, C, read and write speed, D, cheap[answer] C4.the computer display parameters, parameters, 640*4801024*768, etc. represent ().A, the size of the screen screen, B, the maximum number of columns of display characters andC, display resolution D, display color display[answer] C5.、the abbreviation of computer aided design is ().A, CAD, B, CAM, C, CAE, D, CAT [answer] A6., the computer can directly execute () write the source program.A, assembly language, C, BASIC language, B, machine language,D, C language[answer] B7.in computer, any data is expressed in () form.A, binary B, octal C, decimal D, sixteen hexadecimal[answer] A8., the introduction of cache memory (Cache) technology is tosolve the problem of speed mismatch between ().A, B, CPU and the internal and external memory C, CPU and memory D, host computer and peripheral equipment[answer] B9.the following statement about memory is correct ().A and CPU can directly access the data stored in the memory, but also can directly access the data stored in the file memoryB and CPU can not directly access the data stored in the memory, can directly access the data stored in the memoryC and CPU can directly access the data stored in the memory, can not directly access the data stored in the file memoryD and CPU both can not directly access the data stored in the memory, can not directly access the data stored in the file memory[answer] C10.the following statement in the computer operating system is incorrect.A and operating system belong to system softwareB,the operating system is responsible for managing memory only, without managing external memoryC and UNIX are operating systemsD, the computer's processor, memory and other hardware resources are also managed by the operating system.[answer] B11.the memory capacity of a microcomputer is 128MA, 128M bits, B, 128M bytes, C, 128 words, D, 128000K words[answer] B12.the following features of ROM are ()A, readable, writable, B., not read, not written, C, read-only, not written, D., written, not read[answer] C13.the following equation is correct ()A, 1KB=1O24*1O24B, B, 1MB=1O24BC,1KB=1024MB, D, 1MB=1O24*1O24B[answer] D14.CPU with a computer is P4/2.0G, where 2. 0G means ()A, model B, main frequency C, content capacity D, interface parameter[answer] B15. a computer virus is a section that can cause a computer's failureA, germ B, chip C, program D, mildew16.function for the keyboard input case conversion, the control keys are (), A, Caps, Lock, B, Shift, C, Num, Lock, D, Alt[answer] A17.each of the following groups of equipment belongs to a set of input devicesA, keyboard, disk and printer, B, keyboard, scanner and mouseC, keyboard, mouse and monitor, D, hard disk, printer and keyboard[answer] B.18.translate a program written in a high-level language into a machine language program. The two translation method used is 0A, compiles and explains B, compiles and compiles C, compiles and links D, explains and compiles[answer] A19.Internet assigns a unique address to each host on the net, which is composed of pure numbersA and WWW server addressesB and TCP addressesC, IP address, D, WWW client address [answer] C20.the following legal IP address is ()A, 192. 163.2. 1, B, 192163,2, 1C, 192. 163.2, D, 192. 163. 2. 257 [answer] ATwo, multiple-choice questions1., the main factors that affect the security of computer systems areA, system failure risk, B, internal personnel moral hazardC, system related party, moral hazard, D, social moral hazard [answer] ABCD2., if you find the floppy disk file infected with viruses, you can use ()) to clearA, reformat the disk, B, and use the cleaning diskC, use the CIS command D, and use antivirus software [answer] AD puter performance indicators include ()A, computer speed B, word length C, memory capacity D, resolution[answer] ABC 4., the following devices, which belong to the input and output devices have ()A, keyboard, B, floppy disk C, hard disk D, display[answer] BC5.the internal management of computer security mainly includes the following aspects.A, strengthen infrastructure security workB and strengthen equipment managementC,strengthen the security management of computer system application personnelD,strengthen the security management of system operation [answer] ABCDputer networks are usually classified according to the distribution distance.A, LAN, B, Wan, C, Internet, D, campus networkmon output devices are ().A,monitor, B, scanner, C, plotter, D, keyboard[answer] ACThe main functions of 8.Internet include ().A, world wide web, B, emailC, file transfer, D, bulletin board[answer] ABCD9. the following system software are (), A, Windows, B, ORACLE, C, BASIC, D, WORD, word processing software[answer] AB10 、the following ones are stored in the memoryA, RAM, B, ROM, C, DVD_ROM, D, CPU[answer] ABThree 、judgment questions"Not only the hardware usually called 1. baremetal software (computer).[answer] rightputer viruses are latent and attack only on certain days. 0 [answer] rightThreeAssembly language program in the computer does not need to compile, can be directly implemented.()[answer] wrong4.in network technology, "uploading" refers to the process of copying files from a remote computer to a user's local computer. ()[answer] wrong5.,the 〃data〃 in computer is a broad concept, including numerical, text, graphics, images, sound and other forms.()[answer] rightEach host on the 6.Internet must have a unique domain name address. () [answer] wrong7.word processing software (WORD) belongs to system software. 0puter software can be divided into two categories: system software and application software.() [answer] right9.distributed processing is the most important function of computer network.()[answer] wrong10・WWW is an acronym for electronic bulletin boards.()[answer] wrongThird chapters1.radio questions1.,the basic accounting function of accounting software formulated by the Ministry of finance is the requirement for accounting softwareA,highest B, higher C, minimum D and later generation[answer] C.2.the full set of documentation developed by the computerized accounting system, which holds up to the year after the system has been discontinued or has undergone major changes.A, 1 B, 2 C, 3 D, 5[answer] D3., the unit that uses the accounting computerization software,the storage period of its accounting records should be comparedwith the manual accounting.A, consistent, B, somewhat different, C, extended D, shortened[answer] A4.() is responsible for coordinating the operation of computerand accounting software systems, accounting and computer knowledge as required, and relevant accounting computerization organization management experience.A, computer supervisor, B, software operation, C, computer maintenance, D, computer audit[answer] A5.1989 years, the Ministry of Finance promulgated the computerized accounting regulations are ().A, ''accounting computerization management measures" B, "commercial accounting software review rules.〃C, the basic functional specification of accounting software D and several regulations of accounting software management (for Trial Implementation)[answer] Dputer processing of accounting business and manual accountingbusinessMethods and processes for processing ().A,the amount of information stored large, B, completely different, C, not the same, D, are wrong[answer] C7., ''accounting software basic functional specifications，z stipulated in the accounting software used in the general ledger accounting names, numbers, methods must comply with the following () statement.A and number must be three digitsB,name no more than 4 Chinese charactersC,name and number must comply with the provisions of the national unified accounting systemD,can not increase the national unified accounting system does not specify detailed account code[answer] C8.data entry clerks, system administrators, program designers cannot (post)A, concurrently two or more B, and concurrently serves three kindsC,concurrently two or more than twoD,and at the same time hold four kinds of [answers] C9., operators should strictly follow the computer operating procedures, and follow the () requirements.A, operation system, B, computer room management system, C, accounting system and accounting standards, D and computerized accounting[answer] C.10.the following () personnel are responsible for the accounting software system, the use of all types of personnel operating rights.A, system maintainer, B, system operatorC, software programmer, D, computer supervisor[answer] D11.,it is a reasonable practice for small and medium-sized enterprises to implement computerized accounting.A, the purchase of commercial accounting software B, the unitfixed-point development softwareC, using foreign accounting software D, copy from other enterprises to obtain accounting software[answer] A12. the following statement is incorrect.Where A enters its account in the form of numbers, it shall indicate the name of the account corresponding to that numberB,the accounting item in the entry voucher that is being entered, when the amount of the debit and credit is not balanced, or when the amount is not entered,Should be prompted and refused to performC,the debit subject of the receipts being entered is not 〃cash〃or "bank deposit”, and the credit subject of the payment certificate is not 〃cash〃 or 〃bank deposit”, and should be prompted and refused to be executedD,accounting software used at all levels of account names, coding methods must comply with the provisions of the national unified accounting system[answer] DThe accounting system two, 1. multiple-choice general is mainly- composed of initial setting and () module.A, document processing, B, month end processing, C, account book output, D, and prepare reports[answer] ABC2.vouchers are the most basic and important source of resources in the accounting system, of which the following are the sources of evidence for the computerized accounting system.A, manual credentials, B, mechanism credentials, C, raw credentials, D, and derived credentials [answer] ABD3., the following conditions, () belong to enterprises to choose commercial accounting software must be taken into account.A should be based on the actual needs of the unit, B, software development units of scale, reputation and development capabilitiesC, the suitability, completeness and usability of the software function, D, after-sale service and maintenance guarantee of the software [answer] ABCD4.the following computerized accounting records are ().A, accounting books stored in computers, B and printed financial statementsC, accounting software D, computer operation record[answer] ABC5.in the basic accounting function of accounting software, the number of the vouchers shall be stipulated as follows.A,the same type of accounting documents must ensure that theserial number of the document that monthB,the same type of accounting documents, the document number that month can be discontinuousC,you can，t manually enter the document number by the keyboardD,the accounting document can be automatically generated by the accounting software[answer] AD7, three, judge 1. has used computers instead of manual accounting unit, and its accounting file storage period can be in accordance with the "accounting file management method” regulations.()[answer] right2.accounting software in the system initialization, you must enter the operator division of work, but in order to confidentiality, you can not enter the operation password.()[answer] wrong3.the accounting documents automatically generated by the accounting software shall not be modified after the examination and approval of the accounting documents.()[answer] right4., the formulation of planning is the first step in accounting computerization, units should be based on planning requirements to purchase accounting software.()[answer] right5.to protect the normal operation of accounting software and computer hardware is the responsibility of the computer administrator.()[answer] wrong6.after the computerized accounting, accounting personnel re division of labor, accounting software in the trial phase after the implementation.()[answer] wrong7.the operator has no right to notify the operator of the operation password, but in exceptional circumstances thepassword may be reported to the leader.() [answer] wrong8., the basic requirement of commercial accounting software that can be sold to users is that it must meet the requirements of accounting software basic functional specifications.()[answer] correct 9. data entry clerk usually by accounting personnel with my responsible accounting business, undertake its entry work, and to input data accuracy is responsible for. 0[answer] rightIn June 10. 1994, the Ministry of Finance issued the ''accounting computerization management measures" and other three documents,marking the computerized accounting work has been included in the legal management track.()[answer] right11.accounting software is the function of accounting data in the inquiry machine. When the wrong account is found, it can be modified at any time.()[answer] wrong12.the data backup in the accounting processing system onlycopies the vouchers, account tables and account books in the computer to the hard disk, and then saves them.()[answer] wrong13.accounting processing software annual initial data entry, the software must provide balanced checksum function,Ensure that the beginning of the debit year is equal to the beginning of the year, the cumulative debit amount in the year, the cumulative credit amount in the year, and the total debit balance equal to the total amount of the credit.()[answer] right14.in the accounting software, the name and number of the total accounting items to be adopted shall be set by the user accordingto his own needs.()[answer] wrong15., Wang Hong is the treasurer, she has the right to verify the document, so she can review their entry documents.() [answer] wrong。