In an accounting information system, which of the following types of computer files most likely would be a master file?
　　a.Cash receipts.
　　b.Inventory subsidiary.
　　c.Payroll transactions.
　　d.Cash disbursements.
　　Explanation
　　Choice "b" is correct. The question can be readily addressed by using the "odd man out" principle. Just look at the other three choices. Each of them is a transaction file of some type; one of them is even called a transaction file. The other two (cash disbursements and cash receipts) are both transactions in a non-computerized accounting system and are transaction files in a computerized accounting system.
　　Choices "d", "a", and "c" are incorrect, per the above explanation.

 USCPA官方微信
掃一掃微信，*9時(shí)間獲取USCPA考試時(shí)間提醒，體驗(yàn)全新備考方式
 
高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對(duì)性地講解、訓(xùn)練、答疑、模考，對(duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報(bào)考指南：2014年USCPA報(bào)考指南 
　　考前沖刺：USCPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：USCPA網(wǎng)絡(luò)課程