每日一练
发布时间：2017-04-28 
今天给大家带来的每日一练，是来自ACCA F1会计师测试题：The role of accounting，记得做完在下拉看答案哦~
Question：The following,with one exception,are areas in which an integrated accounting software package has advantages compared to a series of separate(stand-alone)dedicated programs.
Which is the exception?
A.Data integrity
B.Specialised capabilities
C.Efficiency in updating data
D.Flexibility in preparing reports
The correct answer is:B
Rationale:An integrated package is expected to do everything,so it may have fewer facilities than specialised modules(especially as it also requires more computer memory).The other options are advantages of integration:ability to update multiple records from one data entry;ability to extract data from all relevant sources to compile specified reports;and less likelihood of discrepancies in different records.
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