出自:湖南大学-计算机

固定资产按经济用途分为:_________和_________。
固定资产按所有权可分为:_________和_________
固定资产编码由大类码、_________、小类码和_________组成。
计算产品成本需要知道工资、材料、折旧、货币支出等生产费用的发生额,这些数据一般要由_________、_________、_________以及_________等子系统来提供。
通过销售和应收账款子系统可以了解企业的 经营成果 ,并对销售业务的全过程进行___核算_____和___管理_____。
采购结算时,当采购发票录人后,系统根据采购合同编号自动从采购子系统和存货子系统中的_________文件和_________文件中选择出与正在录入的发票相关的数据进行核对,审核供应商发票上的数据是否符合采购合同的数据(订货数量和订货单价)及人库数据(收货数量)。
在工资子系统的数据中,职工姓名是识别每一个职工的关键数据。
固定资产核算实现电算化,系统自动实现各固定资产折旧的计算,自动产生各种报表和转账凭证。
在计算机条件下,可以将所有产品的成本计算单存放在一个文件中,每年产生一个成本计算单文件。
采购、应付账款与存货子系统的数据输人频率和处理频率不高,数据变化相对较少
预算方案的制订,建议改变过去上面主观定计划,下级执行的模式,改由至上而下,由下返回的预算模式。
以现金流量为起点的预算管理模式,必须借助于现金流量预算。
工资子系统中部门代码的设计可以与会计信息系统中其他子系统中对部门代码的设计不相一致。
输人数据越少,出错的概率也就越小。
固定资产按使用情况分为生产用固定资产和非生产用固定资产。
不同的成本计算方法,对应着不同的数据处理流程。
在工资系统中,按各级核算单位汇总工资数据,属于( )。 A .工资系统的初始化功能 B .工资系统的日常核算功能 C .工资系统的数据维护功能 D .工资系统的期末处理功能
固定资产是指为生产商品、提供劳务、出租或经营管理而持有的使用寿命超过( )的有形资产。 A .一年 B .一个会计年度 C .两年 D .一个营业周期
不考虑固定资产净残值的折旧方法是( )。 A .年限平均法 B .工作量法 C .双倍余额递减法 D .年数总和法
产品目录文件按( )为单位组成,每个产品占一条记录。 A .月 B .一个季度 C .半年 D .一年
应收账款是指因为( )而发生的欠款。 A .外单位借款 B .职工借款 C .赊销商品 D .对外投资
会计信息系统数据量最大的子系统是( )。 A .账务处理子系统 B .固定资产子系统 C .成本子系统 D .采购、应付账款与存货子系统
( )从采购计划、生产管理、销售等系统和本系统取得采购计划单,获得购货需求信息,与供应商和供货机构签订订单,采购货物。 A .生产管理子系统 B .成本子系统 C .采购子系统 D .销售子系统
资金管理系统是集( )为一体的。 A .现金管理、资金管理和绩效考核 B .预算管理、资金管理 C .预算管理、资金管理和绩效考核 D .资金管理
资金管理系统的主要目的不包括( )。 A .预算所要达到的管理目标 B .利用财务指标认知公司过去的表现 C .发掘人力资本潜力 D .适合预算规划的组织结构
在企业中主要由财务部门负责工资的核算,具体工作包括( )。 A、工资的调级 B、工资的计算 C、工资的汇总 D、工资的分配 E、工资的发放
工资结算过程会计分录涉及的账户有( )。 A .现金 B .银行存款 C .应付工资 D .其他应付款
常用的折旧方法有( )。 A .年限平均法 B .工作量法 C .双倍余额递减法 D .年数总和法
成本子系统应该具备正确计算产品成本的功能,通过完成( )计算出产品的单位成本和总成本。 A .各项要素费用的分配 B .辅助生产费用的归集和分配 C .制造费用的归集和分配 D .生产费用在完工产品和在产品之间的分配和归集
销售与应收账款子系统的主要目标有( )。 A .及时掌握企业的销售情况 B .完成日常销售核算和管理 C .及时记录已收回货款 D .管理客户档案和销售合同(或订单)
采购、应付账款与存货子系统的设计目标在于:( ) A .采购核算与管理 B .应付账款的核算与管理 C .存货核算与管理 D .提供各种管理信息
采购、应付账款与存货子系统不是一个独立的系统,在计算机信息系统内各子系统数据采用直接传递式时,它与下列( )子系统存在数据传递关系。 A .账务处理 B .销售与应收账款 C .固定资产 D .成本
从上级公司角度来看,资金管理的目的包括( )。 A .预算所要达到的管理目标 B .与竞争对手的经营绩效表现作比较 C .资金安全 D .建立内部信用审计制度和担保制度
集团内企业独立的全面预算内容包括( )。 A .经营预算 B .销售预算 C .投资预算 D .财务预算
工资管理子系统的任务是什么?
固定资产子系统具有哪几个特征?
采购、应付账款与存货子系统的特点有哪些?
资金管理的任务是什么?
业绩评价指标有哪些?
Some children are natural-born bosses. They have a strong need to make decisions, manage their environment, and lead rather than follow. Stephen Jackson, a Year One student, "Operates under the theory of what.s mine is mine and what.s yours is mine," says his mother. "The other day I bought two new Star Wars light sabers(剑). Later, I saw Stephen with the two new ones while his brother was using the beat-up ones. " "Examine the extended family, and you.ll probably find a bossy grandparent, aunt, uncle or cousin in every generation. It.s an inheritable trait,” says Russell Barkley, a professor at the Medical University of South Carolina. Other children who may not be particularly bossy can gradually gain dominance(支配地位)when they sense their parents are weak, hesitant, or in disagreement with each other. Whether it.s inborn nature or developed character at work, too much control in the hands of the young isn.t healthy for children or the family. Fear is at the root of a lot of bossy behavior, says family psychologist John Taylor. Children, he says in his book From Defiance to Cooperation, "have secret feelings of weakness" and "a desire to feel safe". It.s the parents. role to provide that protection. When a "bossy child" doesn.t learn limits at home, the stage is set for a host of troubles outside the family. The overly willful and unbending child may have trouble obeying teachers or coaches, for example, or trouble keeping friends. It can be pretty lonely as the top dog if no one likes your bossy ways. "I see more and more parents giving up their power," says Barkley, who has studied bossy behavior for more than 30 years. "They bend too far because they don.t want to be as strict as their own parents were. But they also feel less confident about their parenting skills. Their kids, in turn, feel more anxious. " 1. Bossy children like Stephen Jackson . A. make good decisions B. show self-centeredness C. lack care from others D. have little sense of fear 2. The underlined phrase "inheritable trait" in Paragraph 2 means . A. inborn nature B. developed character C. accepted theory D. particular environment 3. The study on bossy behavior implies that parents . A. should give more power to their children B. should be strict with their children C. should not set limits for their children D. should not be so anxious about their children 4. Bossy children may probably become . A. relaxed B. skillful C. hesitant D. lonely 5. What is the passage mainly about? A. How bossy behavior can be controlled. B. What le ads to children.s bossy behavior. C. What effect bossy behavior brings about. D. How we can get along with bossy children.
In the opinion of many Americans and Europeans, we only began to really explore our world in the sixteenth century. According to them, the sailors of the ancient world did not explore distant parts of the world; they did not have the necessary knowledge or skills for long sea journeys. However, the people who have this opinion are forgetting two important facts of history. First, sometimes early scientists have an idea which is correct, but scientists in later centuries do not believe it. For example, about 270 B. C., a Greek scientist had an idea which we all believe today: The earth moves around the sun. But for the following 1,600 years, scientists did not believe this. In their opinion, the sun clearly moved around the earth. They discovered the truth again only in the fifteenth century! The second fact of history that many people forget is this: Ancient does not mean primitive. For example, the ancient Egyptians knew a great deal about the stars; they used this knowledge to find their way across the oceans. Two thousand years ago a Greek scientist who lived in Egypt calculated the distance around the earth. The results of his calculations were close to the real distance we know today! So the ancients had a great deal of scientific knowledge. They also had skills which equaled the skills of today. For example, 1,300 years ago and before, fishermen in Ireland built their boats of wood and leather. Today some fishermen in Ireland still make boats of the same design. They use tools and materials which are not very different from the tools and materials which their ancestors used. Why? The ancient design of the boats was good, and with skillful sailors, these boats can sail in all kinds of weather. Clearly long before the sixteenth century, people had the skill, the knowledge and the equipment which were necessary for long journeys by sea. The world did not have to wait until the sixteenth century for its first explorers! 6. Which of the following statements is consistent with the passage? A. The writer agrees with many Americans and Europeans except for the two facts mentioned in the passage. B. In the history of science, people sometimes have to discover a fact a second time. C. According to the writer, we only began to really explore the world in the sixteenth century. D. The ancient Egyptians had very little knowledge about the stars. 7. Why does the writer use the example of the Greek scientist who calculated the distance around the world? A. He wants to show the knowledge of ancient scientists. B. He wants to give an example of scientific knowledge which was available to early explorers. C. He wants to show that science has not been developing significantly. D. He wants to give an example of something which later scientists greatly improved. 8. The word “primitive” (Line 1, Para. 3) means ________. A. underestimated B. unsophisticated C. basic D. primary 9. According to the writer, why do Irish fishermen still use boats like the boats which their ancestors used 1,000 years ago? A. The necessary materials are easily available. B. Boats made of wood or leather are light and fast. C. The design of the boats is very good. D. They don’t have the money for expensive boats. 10. “People from the ancient world sailed around Africa. They even reached America.” In your opinion, how WOULD the writer of the passage feel about these statements? A. In his opinion, they are possible. B. He does not believe them. C. He has used this as an important fact to praise ancient civilization. D. In his opinion, ancient explorers did not have the skills necessary for long journeys.
About ten men in every hundred suffer from color blindness in some way; women are luckier only about one in two hundred is affected in this manner. There are different forms of color blindness. A man may not be able to see deep red. He may think that red, orange and yellow are all shades of green. Sometimes a person cannot tell the difference between blue and green. In rare cases an unlucky man may see everything in shades of green — a strange world indeed. In certain occupations color blindness can be dangerous and candidates are tested most carefully. For example, when fighting at night, soldiers use lights of flares to signal to each other. A green light may mean “Advance” and a red light may mean “Danger! Keep back!”, You can see what will happen if somebody thinks that red is green! Color blindness in human beings is a strange thing to explain. In a single eye there are millions of very small things called “cones”, These help to see in a bright light and to tell the difference between colors. There are also millions of “rods” but these are used for seeing when it is nearly dark. They show us shape but not color. Wait until it is dark tonight, then go outside. Look around you and try to see what colors you can recognize. Birds and animals which hunt at night have eyes which contain few or no cones at all, so they cannot see colors. As far as we know, bats and adult owls cannot see colors at all only light and dark shapes. Similarly, cats and dogs cannot see colors as well as we can. Insects can see ultra violet rays which are invisible to us, and some of them can even see X rays. The wings of a moth may seem grey and dull to us, but to insects they may appear beautiful, showing colors which we cannot see. Scientists know that there are other colors around us which insects can see but which we cannot see. Some insects have favorite colors. Mosquitoes like blue, but do not like yellow. A red light will not attract insects but a blue lamp will. 11. Among people who suffer from color blindness, ________. A. very few may think that everything in the world is in green B. few can tell the difference between blue and green C. some may see everything in shades of green D. few may think that red, orange and yellow are all shades of green 12. When millions of rods in our eyes are at work in darkness we can see. A. shapes only B. shapes and colors C. colors only D. darkness only 13. According to the passage, bats and adult owls cannot see colors. A. because they hunt at night B. because they cannot see light C. because they have no cones and rods D. because they have no cones 14. According to the passage, dogs and cats. A. can see colors as well as human beings B. as well as human beings cannot see some colors C. have less rods than human beings D. have fewer cones than human beings 15. Which of the following is not true about insects? A. Insects can see more colors than human beings. B. Insects can see ultra violet rays which are invisible to men. C. All insects have their favorite colors. D. The world is more colorful to insects than to human beings.
Computers have become so necessary to modern living that it is difficult to believe that they are a relatively recent invention. Undoubtedly, they have proved to be of great value, but they also have their disadvantages. For one thing, they have added to our already large number of crimes. Hacking was the first computer crime that most of us became aware of. By using their computing expertise, people known as hackers can gain unauthorized access to someone else.s computer and make use of the data which they find there. They may, for example, get hold of lists of the names of their competitors. clients and use these to build up their own businesses, or they may use hacking as a form of industrial espionage to find out a rival company.s plans. Other hacking activities may be more obviously criminal, in that hackers may log on to financial data in someone else.s computer and either alter it illegally or use it for fraudulent purposes. The possibility of serious financial fraud has been greatly increased by the modern practice of purchasing goods through the Internet. Apparently, the use of credit cards to pay for purchases has led to record levels of fraud with a great many people being swindled out of a great deal of money. Banks are working hard to improve online security and to provide safeguards for customers, but fraudsters are working just as hard to improve their crooked techniques. Many computer users worry in case their systems are affected by computer viruses. The people who introduce such bugs into other people.s computer programs may not intentionally be committing a crime, but may be doing so as an act of mischief or spite. The motive does not really matter to the people whose data has been deleted or altered or whose files have been corrupted. Computers are part of a highly technical method of working, in which there are constantly new developments. Unfortunately, there is also a constant stream of new developments in the fraud industry associated with them all. All computer users must be on their guard. 16. The inseparable connection between computers and modern living has often made us forget the fact that___________. A. computer crimes are increasing B. computes have many disadvantages C. computers have been in our lives not for long D. computers have brought about a lot of crimes 17. Which of the following factors is not mentioned in the passage as an example of hacking? A. Finding out a competitor.s plans. B. Accessing someone else.s financial data. C. Sending computer viruses to one.s competitors. D. Getting hold of the names of one.s competitors. clients. 18. Which of the following is assumed to be a good way to ensure safety of online shopping? A. Avoiding using credit cards. B. Tracking possible fraudsters. C. Depositing money in a bank. D. Improving the banking security system. 19. The writer believes that___________. A. computer crimes can be eradicated B. people don.t care much about computer viruses C. people who introduce computer viruses are criminals D. computer users must be on guard against computer crimes 20. Which of the following is the best title for this passage? A. Computer Technology B. Computer Hacking C. Roles of Computers D. Advantages of Computers
. He ________ his suitcase from one hand to the other and caught his breath for a moment. A. exchanged B. shifted C. changed D. raised
As a new journalist, I could not afford to lose the chance to ________ Chris Chamberlain about this issue. A. interview B. interrupt C. interpret D. interfere
The ship has a crew of 57 altogether ________ of officers. A. exclusive B. including C. excluding D. inclusive
Police are anxious to hear any information ________the suspect.s whereabouts. A. concerned B. regards C. concerning D. responding
Smith never allowed himself to be bullied into doing anything that went against his ________. A. principals B. predictions C. perfections D. principles
Being out of work and having two young children, the couple found it impossible to . A. make ends meet B. meet with C. end up D. make up one’s mind
X-rays are also called Rontgen rays_________ the discoveries who first put them to use. A. in honor of B. in view of C. in place of D. in case of