Which of the following statements, in the context of computerised accounting systems, is not true?
A、A database is a structured, centralised pool of data which can be accessed by a number of applications. B
A、spreadsheet is particularly useful for creating financial models.
C、Computerised systems reduce the risk of errors in financial calculations
D、Information and Communication Technology (ICT) systems are more efficient than manual systems for any task an accountant may have to perform.
A、A database is a structured, centralised pool of data which can be accessed by a number of applications. B
A、spreadsheet is particularly useful for creating financial models.
C、Computerised systems reduce the risk of errors in financial calculations
D、Information and Communication Technology (ICT) systems are more efficient than manual systems for any task an accountant may have to perform.
【参考答案及解析】
Rationale: A quick phone call may be a more efficient way of obtaining or giving information than email, for example. You may have hesitated over Option C because of often-stated warnings about 'garbage in, garbage out'. The risks of input error are the same - but computerised systems reduce the further risk of computation errors
Rationale: A quick phone call may be a more efficient way of obtaining or giving information than email, for example. You may have hesitated over Option C because of often-stated warnings about 'garbage in, garbage out'. The risks of input error are the same - but computerised systems reduce the further risk of computation errors