问题 单项选择题

The purpose of the requirements definition phase is to produce a clear, complete, consistent, and testable (1) of the technical requirements for the software product.

During the requirements definition phase, the requirements definition team uses an iterative process to expand a broad statement of the system requirements into a complete and detailed specification of each function that the software must perform and each (2) that it must meet. The starting point is usually a set of high-level requirements from the (3) that describe the project or problem.

In either case, the requirements definition team formulates an overall concept for the system and the defines (4) showing how the system will be operated, publishes the system and operation concept documents,and conducts a system concept review(SCR).

Following the SCR, the team derives (5) requirements for the system from the highlevel requirements and the system operations concept. Using structured or object-oriented analysis, the team specifies the software functions and algorithms needed to satisfy each detailed requirements.

1()

A.function

B.definition

C.specification

D.statement

答案

参考答案:C

问答题

2009年11月30日,某企业按照预定的清查计划,对货币资金、实物进行清查,详细情况如下:

(1)清查小组采用实地盘点法清查现金,在清查人员的监督下,出纳张某经手盘点出金额32 000元,清查人员审核相关凭证和账簿后,发现账簿记录的金额30 000元,账实不符的原因是出纳应支付职工许某差旅费2000元,该职工未领取。清查小组组长为李某,盘点人为王某。

(2)清查小组通过与开户银行转来的对账单进行银行存款核对,银行对账单余额为350 000元,而企业账上记录银行存款余额为280 000元。经查,差额是由于未达账项引起:

①11月28日,企业支付水电费,计8 000元,已开出支票并已编制会计凭证且登记入账,银行尚未处理。

②11月28日,银行将借给企业的130 000元划入企业的存款账户,企业未收到入账通知。

③企业因开空头支票,被银行罚款18 000元。11月29日,银行将款项从企业账户划出,企业未作处理。

④11月29日,企业收到转账支票一张,金额为50 000元,是上个月赊销的货款,企业已入账,但未将支票带去银行办理手续。

(3)清查小组采用实地盘点法确定了设备Y的实存数,发现账上多记了一台设备,账面原价为28 000元,已折旧10 000元。清查小组未查明原因。清查小组将盘点结果填制盘存单及实存账存对比表,相关人员已将处理意见(作为非常损失)报请领导批示,领导同意该处理方法。

要求:根据上述资料,完成以下表格和分录:(本题11分)

(1)填制库存现金盘点报告表:

(2)填制银行存款余额调节表,在项目栏括号内填上相应的计算符号,在金额栏内填上相应的数字。

(3)根据事项(3)的清查结果编制在处理意见报批前和报秕后的会计分录。

单项选择题