每日一练丨ACCA F1 测试题:The role of accounting
2021ACCA备考资料
财务英语入门历年真题答案2021考纲白皮书2021考前冲刺资料官方模考测试资源考前总结汇总
Question:The following,with one exception,are areas in which an integrated accounting software package has advantages compared to a series of separate(stand-alone)dedicated programs.
Which is the exception?
A.Data integrity
B.Specialised capabilities
C.Efficiency in updating data
D.Flexibility in preparing reports
The correct answer is:B
Rationale:An integrated package is expected to do everything,so it may have fewer facilities than specialised modules(especially as it also requires more computer memory).The other options are advantages of integration:ability to update multiple records from one data entry;ability to extract data from all relevant sources to compile specified reports;and less likelihood of discrepancies in different records.