| 正文 |
1.A data warehouse in an example of
A. On-line analytical processing.
B. Decentralized processing.
C. On-line transaction processing.
D. Essential information batch processing.
2.Fernwell wants to buy shares of Gurst Company in two years. Fernwell uses a constant growth dividend discount model with a presumed dividend growth rate of 5%. If Fernwell’s discount rate is 10% and Gurst’s current year dividend is $20, what is the approximate price Fernwell will pay?
a. $400
b. $420
c. $441
d. $463
3.The use of indirect materials in a job-order cost system would usually be reflected in the general ledger as an increase in
A. Stores control.
B. Work in process control.
C. Factory overhead control.
D. Factory overhead applied.
4.The component of COSO’s framework for internal control that includes the goal of proper measurement of transactions is
A. The control environment.
B. Control activities.
C. Monitoring.
D. Information and communication.
Answer:
1.A
A is corrent because a data warehouse is an approach to online analytical processing that combines data into a subject-oriented, integrated collection of data used to support management decision-making processes.
B is incorrect because a data warehouse may or may not be associated with decentralized processing.
C is incorrect because on-line transaction processing involves day-to-day transaction processing operations.
D is incorrect because the term essential information batch processing is vague, and is not ordinarily associated with a data warehouse.
2.D
Choice “d” is correct. Fernwell will pay approximately $463, computed as follows:
Pt=D(t+1)/(R-g)
D(t+1)=$20*(1.05)^2
D(t+1)=$22.05
Pt=($22.05*1.05)/(0.10-0.05)=$463
3.C
C is correct. The use of indirect materials would be recorded by a credit to stores control (i.e., inventory of direct and indirect materials) and a debit to manufacturing overhead (MOH) control. Debiting MOH control increases the balance of this account.
4.D
D is corrent. This is one of the goals of the information and communication system.
A is incorrect. This is not a goal of the control environment.
B is incorrect. This is not a specific goal of control activities.
C is incorrect. This is not a goal of monitoring.
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