问题 单项选择题

根据以下信息,回答第254题至第263题。

一个制造商想开发一个新系统来为他的三个工厂实施基于活动的成本核算,工厂生产挖土设备,其中两个工厂生产零件,这些零件将运给第三个工厂进行组装,然后再分发到客户手中。对于最大的设备,将部件运到客户处然后在客户处进行组装。供应商将零件和原材料直接送到工厂。制造商在全世界范围为其设备提供维护。全世界有11个地区性销售办事处。

现有的财务表格包含4位账号,无法为基 于活动的成本核算中需要的与部门和活动相关的信息进行编码。现有的成本核算系统建立在工厂经费分配的基础之上。销售费用目前作为管理费,但是在新系统中将作为一个活动来对待。制造商想将所有和活动相关的成本联系起来。

这个系统的详细系统设计规范应该包括()。

A.对连接工厂和销售办事处之间的通信网络进行测试的计划

B.数据通信网络的实现后审查计划

C.工厂和销售办事处之间的数据通信的规范

D.对通过通信网络提供的功能进行解释

答案

参考答案:C

解析:

工厂、销售办事处和总部之间的数据通信规范是详细系统设计规范的一部分。选项(a)不正确,因为对连接工厂和销售办事处之间的通信网络进行测试的计划是转换阶段的一部分,而不是详细系统设计的一部分。选项(b)不正确,因为数据通信网络的实现后审查计划是转换阶段的一部分,而不是详细系统设计的一部分。选项(d)不正确,因为对通过通信网络提供的功能进行解释是概念设计的一部分,而不是详细系统设计的一部分。

单项选择题
单项选择题

Some of the concerns surrounding Turkey’s application to join the European Union, to be (1) on by the EU’s Council of Ministers on December 17th, are economic--in particular, the country’s relative poverty. Its GDP per head is less than a third of the average for the 15 pre-2004 members of the EU. (2) it is not far off that of Latvia--one of the ten new members which (3) on May 1st 2004, and it is much the same as (4) of two countries, Bulgaria and Romania, which this week concluded (5) talks with the EU that could make them full members on January 1st 2007.

(6) , the country’s recent economic progress has been, according to Donald Johnston, the secretary-general of the OECD, stunning. GDP in the second quarter of the year was 13.4% higher than a year earlier, a (7) of growth that no EU country comes close to (8) . Turkey’s (9) rate has just fallen into single figures for the first time since 1972, and this week the country (10) agreement with the IMF on a new three-year, $10 billion economic program that will help Turkey (11) inflation toward European levels, and enhance the economy’s resilience.

Resilience has not historically been the country’s economic p point. (12) , throughout the 1990s growth oscillated like an electrocardiogram (13) a violent heart attack. This (14) has been one of the main reasons why the country has failed dismally to attract much-needed foreign direct investment. Its stock of such investment is lower now than it was in the 1980s, and annual (15) have scarcely ever reached $1 billion.

One deterrent to foreign investors is due to (16) on January 1st 2005. On that day, Turkey will take away the right of virtually every one of its citizens to call themselves a millionaire. Six zeros will be removed from the face value of the lira (里拉,土耳其货币单位); one unit of the local (17) will henceforth be worth what 1 million are now--ie, about £ 0.53 (0.53 欧元). Goods will have to be (18) in both the new and old lira for the whole of the year, (19) foreign bankers and (20) can begin to look forward to a time in Turkey when they will no longer have to juggle mentally with indeterminate strings of zeros.

5()

A.application

B.accession

C.reception

D.negotiation