2016年ACCA考试《F1会计师与企业》知识点预习(1)[1]

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2016年ACCA考试《F1会计师与企业》知识点预习(1)[1]
2016年ACCA考试《F1会计师与企业》知识点预习(1)[1]特许公认会计师(ACCA/CAT)
ABC Co has a system which records details of orders received and goods dispatched, invoices customers and allocates remittances to customers. What type of system is this?

  A Management information system

  B Decision support system

  C Knowledge management system

  D Transaction processing system

  Even a casual reading of the question will highlight that the word 'system' is a key word. It is used in the stem (the initial statement which describes the system), the prompt (the actual question) and in each of the choices.

  This means that unless care is taken to read the question and think carefully about what is being asked, it would be easy to become confused. A further problem is that all four of the systems in the choices are examples of systems that might be utilised in an organisation. To select the correct answer, the best approach is to consider what each of the four systems is intended to achieve.

  A management information system is intended to provide information to managers. Information is processed data, which is useful for making decisions. In this case, the stem refers to data (as it is unprocessed - information would not be an individual order, but the total value of orders for a particular product or from a specific customer). Therefore, A is not correct.

  A decision support system is intended to do exactly what the name suggests - provide information to assist managers to make decisions. Once again the system relates to information. As we have already decided that the stem refers to data, B cannot be the correct answer.

  Choice C presents a potential problem. A knowledge management system is intended to create, capture, store and share information. The stem notes that the system 'records details of orders' (capture) and invoices customers (creates). This may create confusion for the ill-prepared candidate. However, a well-prepared candidate will note that, once again, the issue is that 'infor特许公认会计师(ACCA/CAT)