______ generates confidential information for internal decision makers, such as top executives, department heads, college deans, and hospital administrators.A.Internal auditingB.Management accountingC.Cost accountingD.Financial accounting

题目

______ generates confidential information for internal decision makers, such as top executives, department heads, college deans, and hospital administrators.

A.Internal auditing

B.Management accounting

C.Cost accounting

D.Financial accounting


相似考题
参考答案和解析
正确答案:B
解析:management accounting管理会计。internal auditing内部审计。cost accounting成本会计分析企业的成本以帮助经理控制开支。financial accounting财务会计为公司以外的人员提供信息。
更多“______ generates confidential information for internal decision makers, such as top executives, department heads, college deans, and hospital administrators.A.Internal auditingB.Management accountingC.Cost accountingD.Financial accounting”相关问题
  • 第1题:

    The two most common specialized fields of accounting in practice are().

    A.managerial accounting and financial accounting

    B.managerial accounting and environmental accounting

    C.forensic accounting and financial accounting

    D.financial accounting and tax accounting systems


    正确答案:A

  • 第2题:

    For any information system to serve its purpose,the information must be ( ) when it is needed.

    A.integral

    B.available

    C.irreplaceable

    D.confidential


    正确答案:B

  • 第3题:

    While the accounting department is closed, all billing questions will be __________by the customer service department.

    A.expired
    B.attended
    C.replied
    D.handled

    答案:D
    解析:
    因为会计部关门了,因此所有的计费问题将由客户服务中心处理。“expire”是“期满”的意思;“attend”是“参加”;“reply”是“回复”;“handle”是“处理”的意思,故选D。

  • 第4题:

    资料:Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
    The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
    Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
    Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.

    An airline pilot having regular medical examinations is an example of( ).

    A.internal accounting controls
    B.internal financial controls
    C.administrative controls
    D.external controls

    答案:C
    解析:
    本题考查细节理解。
    【关键词】An airline pilot having regular medical examinations; an example of
    【主题句】第3自然段For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. 举例来说,行政控制可能是要求旅行销售员每天提交拨打客户电话数量;另一个例子是要求飞机驾驶员定期体检。
    【解析】题干意为“飞机驾驶员定期体检是________的例子”。选项A意为“内部会计控制”;选项B意为“内部财务控制”;选项C意为“管理控制”;选项D意为“外部控制”。根据主题句可知,飞行员要定期进行体检是举例说明行政控制的,故选项C符合题意。

  • 第5题:

    According to findings of the bMightyResearch report, which two statements about UC Solutions accurately describe the attributes of SMB decision makers?()

    • A、Only 20% of decision makers understand UC solutions.
    • B、They are generally well-educated on what UC solutions offer.
    • C、Many are yet to be convinced of the need for UC.
    • D、They have a tendency to support current telephony vendors.

    正确答案:B,D

  • 第6题:

    You need to design an access control strategy for the financial data used by the accounting department. Your solution must meet business requirements. What should you do?()

    • A、Modify the properties of the computer object named P_FS2 to enable the Trust computer for delegation attribute. Instruct accounting department users to use Encrypting File System (EFS) to encrypt files
    • B、Modify the properties of all accounting department user accounts to enable the Account is trusted for delegation attribute. Instruct accounting department users to use Encrypting File System (EFS) to encrypt files
    • C、Modify the properties of accounting department computers to enable the Trust computer for delegation attribute. Configure accounting department client computers to use IPSec to communicate with P_FS2
    • D、Modify the properties of all administrator accounts in the forest to enable to Account is trusted for delegation attribute. Configure accounting department client computers to use IPSec to communicate with P_FS2

    正确答案:A

  • 第7题:

    What are three benefit that the Smart Business Architecture provides to customers?()

    • A、enables efficient customer serviceeffctiveness
    • B、provides anempowered fronline workforce
    • C、createsA more informed management.
    • D、generates customer-specific configurations
    • E、automatically matches customer needs to solutions
    • F、provides an ROI analysis for decision-makers

    正确答案:A,B,D

  • 第8题:

    You are the network administrator for Company.  You have been assigned the task to upgrade the 23 Windows NT Workstation 4.0 computers in the accounting department to Windows 2000 Professional. Users in the accounting department run a peer-to-peer financial and credit application on their computers. The application requires that information is passed between the accounting department computers over the network. You upgrade all the computers and configure them to have the default security settings. You want to ensure that network traffic between accounting computers is secure. What should you do? ()

    • A、Disable NetBIOS over TCP/IP on the accounting department computers.
    • B、Apply the Hisecws.inf security template to the local security policy on the accounting department computers.
    • C、Enable the Encrypting File System (EFS) on all files used by the financial and credit application on the accounting department computers.
    • D、Configure port filters for each port used by the financial and credit application on the accounting department computers.

    正确答案:B

  • 第9题:

    Which result or results do these actions produce?()

    • A、Users in both departments can access their files from the network.
    • B、Users in the accounting department can view the legal department’s documents.
    • C、Users in the legal department cannot view the accounting department’s documents.
    • D、Company managers can access and modify both departments’ files.

    正确答案:A,C,D

  • 第10题:

    单选题
    All the information offered by you will be kept ____ confidential.
    A

    in   

    B

    as     

    C

    to    

    D

    with


    正确答案: B
    解析: 暂无解析

  • 第11题:

    单选题
    The medical board, concerned by the drop in insurance payments and the failure of the accounting department to obtain the anticipated funds, resolved to pursue legal action against the insurance company.
    A

    concerned by the drop in insurance payments and the failure of the accounting department to obtain

    B

    concerning the drop in payments by insurance and the failure of the accounting department to obtain

    C

    because of its concern for the dropping insurance payments and the accounting department’s failure at obtaining

    D

    in its concern that the drop in insurance payments and the failure of the accounting department to obtain

    E

    being concerned about the drop in insurance payments and the accounting department falling to obtain


    正确答案: D
    解析:
    B项表意不明;C项“failure at obtaining”不符合习惯表达;D项结构不完整;E项中“being concerned about the drop”不符合习惯表达,故本题应选A项。

  • 第12题:

    单选题
    Choose the most accurate statement regarding the account qualification and planning service component in the prepare phase.()
    A

     providing a partner with information regarding customer acceptance of a new solution

    B

     providing information regarding current network infrastructure readiness

    C

     using stakeholder interviews to identify stakeholders and decision-makers high-level solutionrequirements timelines and the scope of an opportunity

    D

     adjusting a solution to account for a customer’s physical site characteristics


    正确答案: C
    解析: 暂无解析

  • 第13题:

    Primary users of accounting information are accountants.()


    正确答案:错

  • 第14题:

    What are three benefit that the Smart Business Architecture provides to customers?()

    A.enables efficient customer serviceeffctiveness

    B.provides anempowered fronline workforce

    C.createsA more informed management.

    D.generates customer-specific configurations

    E.automatically matches customer needs to solutions

    F.provides an ROI analysis for decision-makers


    参考答案:A, B, D

  • 第15题:

    资料:Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
    The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
    Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
    Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.

    Which of the following is an example of internal accounting controls?( ).

    A.person is required to keep the custody of asset as well as accounting records.
    B.person is required to order merchandise and supplies and to receive them as well.
    C.person is required to handle cash and another one to maintain accounting records.
    D.traveling salesperson is required to present reports showing the number of calls made on customers.

    答案:C
    解析:
    本题考查细节理解。
    【关键词】an example of internal accounting controls
    【主题句】第4自然段An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them. 举例来说,要求管理现金的人不能同时管理会计记录。更大范围来说,会计职能与资产监管必须分开。最后,负责采购与供应的和负责接受并签字支付的不能是同一人。
    【解析】题干意为“下列哪一项是会计控制的例子?” 选项A意为“保管资产和管理会计记录应是同一人”;选项B意为“订购商品和用品与接收它们的应是同一人”;选项C意为“一个人处理现金,而另一个维护会计记录”;选项D意为“旅行销售员需要每天提交拨打客户电话数量”。根据主题句可知,选项A、B与原文不符,选项D是行政控制的例子,故选项C符合题意。

  • 第16题:

    Choose the most accurate statement regarding the account qualification and planning service component in the prepare phase. Select exactly 1 answer(s) from the following:()。

    • A、providing a partner with information regarding customer acceptance of a new Solution
    • B、providing information regarding current network infrastructure readiness
    • C、using stakeholder interviews to identify stakeholders and decision-makers, high-level solution requirements, timelines, and the scope of an opportunity
    • D、adjusting a solution to account for a customers physical site characteristics

    正确答案:C

  • 第17题:

    Choose the most accurate statement regarding the account qualification and planning service component in the prepare phase.()

    • A、 providing a partner with information regarding customer acceptance of a new solution
    • B、 providing information regarding current network infrastructure readiness
    • C、 using stakeholder interviews to identify stakeholders and decision-makers high-level solutionrequirements timelines and the scope of an opportunity
    • D、 adjusting a solution to account for a customer’s physical site characteristics

    正确答案:C

  • 第18题:

    All the information offered by you will be kept ____ confidential.

    • A、in   
    • B、as     
    • C、to    
    • D、with

    正确答案:B

  • 第19题:

    You upgrade 11 computers in the accounting department from Windows NT Workstation 4.0 to Windows 2000 Professional. All of the upgraded computers are configured to have the default security settings.   After the upgrade, users in the accounting department report that they can no longer run any financial or credit applications on their computers.   You want all accounting department users to be able to run these applications. You want to allow only the rights that allow users to run the applications.   What should you do?()

    • A、Add each user account to the Power Users group on that user’s computer.
    • B、Configure the financial and credit applications to run as services on the computers in the accounting department.
    • C、Apply the Compatws.inf security template to the local security policy of the computers in the accounting department.
    • D、Use the Computer Management console to configure separate memory spaces for each financial and credit application on the accounting department computers.

    正确答案:C

  • 第20题:

    You are designing an authentication strategy for the accounting department. Your solution must meet business requirements. What should you do?()

    • A、Install wireless network cards on all accounting department computers. Select PEAP authentication
    • B、Install user certificates on all accounting department computers. Configure these computers to respond to requests for IPSec encryption
    • C、Issue smart cards and smart card readers to all accounting department users and computers. Require NTLMv2 authentication
    • D、Issue smart cards and smart card readers to all accounting department users and computers. Configure the domain to require smart cards for the accounting department users during logon

    正确答案:D

  • 第21题:

    You are the administrator of a Windows 2000 network. You need to store secured files for your company’s Accounting and Legal departments on a Windows 2000 Professional computer. You want to accomplish the following goals:  • Enable users in both departments to access their own files from the network  • Enable users in the Accounting department to view the Legal department’s documents  • Prevent users in the Legal department from being able to view the Accounting department’s    documents  • Enable managers within the company to access and modify both the Accounting and the Legal   department’s files You take the following actions:   • Create two shared folders named Accounting and Legal  • Create three groups named Accounting, Legal, and Management  • Allow the Accounting group Modify permission on the Accounting folder  • Allow the Accounting group Read permissions on the Legal folders.  • Allow the Management group Modify permission on both the Accounting and Legal folders.   Which result or results do these actions produce?()

    • A、Users in both departments can access to their own files from the network.
    • B、Users in the Accounting department can view the Legal department’s documents.
    • C、Users in the Legal department cannot view the Accounting department’s documents.
    • D、Company managers can access and modify both departments’ files.

    正确答案:B,C,D

  • 第22题:

    单选题
    What is true according to the first paragraph?
    A

    CFOs’ hard work leads to their increasing chances of promotion.

    B

    CFOs usually have no experience in management.

    C

    Marketing directors no longer have the chance to get a top position.

    D

    Chief executives used to be promoted mainly from the marketing department.


    正确答案: A
    解析:
    根据本段第一句话可知,以前从事销售工作是成为行政主管的必经之路,然而现在情况都变了。选项D的意思“曾经,行政主管主要是从销售部门提拔上来的”与之符合, 因此判断D为正确的答案。

  • 第23题:

    多选题
    According to findings of the bMightyResearch report, which two statements about UC Solutions accurately describe the attributes of SMB decision makers?()
    A

    Only 20% of decision makers understand UC solutions.

    B

    They are generally well-educated on what UC solutions offer.

    C

    Many are yet to be convinced of the need for UC.

    D

    They have a tendency to support current telephony vendors.


    正确答案: D,B
    解析: 暂无解析