每日一练丨ACCA F1 测试题:The role of accounting

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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.


 
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