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123456789 Essay

797 words - 4 pages

1. 在 e 化的企業環境裡,會計處理程序是被包含於企業整合的資訊
系統裡,會計分錄由軟體產生,會計分錄過帳到分類帳也由軟體
執行;請問一般軟體產生會計分錄有那兩種常用的方法?分錄過
帳也有那兩種常用的方法?從產生分錄到過帳的會計程序,又可
以組成那四種不同的方法?A: (1)立即自動拋轉、批次拋轉 (2)
自動過帳、批次過帳 (3)○1 立即自動拋轉、自動過帳 ○2 立即
自動拋轉、批次過帳 ○3 批次拋轉、自動過帳 ○4 批次拋轉、
批次過帳
2. 交易活動必須進行流程改造,以強化企業的競爭力。請問什麼是
企業流程改造(BPR)的四個主要目的?A:客戶滿意度的提高、品
質的提升、成本的降低、企業應變速度的加快
下表是 ABC 運動用品批發商未經整理的銷售相關資料,請利用

3.

正規化的流程加以整理至符合第三階正規化的要求(會分解產生
更多的資料表,每個資料表需含有欄位名稱及記錄資料),並請在
每個資料表的鍵值欄位畫實底線,在外來鍵欄位畫虛底線。

銷貨

客戶
日期

編號

客戶


電話
編號

名稱

銷售
規格

數量

P00

Toys &
96/9/5

1

100

20

1
S110


50

90

2000

30

2312-777

C003

P00
2

...view middle of the document...

請畫一圖來說明企業組織的一般交易資料(非財務會計資料)與會
計資料之間的關係,並說明企業處理一般交易資料與會計資料之三種
方法(approaches)。

4

9. 請依照下列之說明為某論文研討會活動畫一 E-R Diagram,並設計
一概念資料庫綱要:(請在鍵值欄位畫實底線,在外來鍵欄位畫虛
底線)
說明:某一論文研討會有許多研討的主題,每一主題可以有許多
論文來參加,一篇論文祇能參加一個研討主題,但是一篇論文可
能會有多個發表人,而一個發表人也可能會有多篇發表的論文。
活動所需要的屬性欄位如下:主題編號 主題名稱 主題的論文發
表費 論文編號 論文名稱 發表人編號 發表人姓名 發表人連絡
電話
10. 請說明一般交易(非財務會計)資料處理主要的目的為何?支援營
運活動進行 產生財務資訊
11.請說明資料庫是由那兩個部份所組成?架構 資料
12.請說明資料庫管理系統(Data Base Management Systems)的兩個主
要功能?維護資料庫架構及資料
13. 請討論企業建置內部控制的三個主要目的為何?A: 確保財務報
告的可靠性與完整性、確保營運的效率與效果、遵循法令規定
14.請討論企業資料由小到大是如何組成?欄位-記錄-資料表-資料庫
15.下面是甲乙丙公司銷貨交易活動之部份資料表及其記錄:

5

客戶資料表
客戶編號 客戶名稱
A1001

地址

宏達企業 台北市大直街 1

連絡電話

負責人

(02)2533-7077

陳素美

(03)233-6999

傅建承

(03)688-2288

劉彼得

(02)2932-6688

周圍年


A1002

永利倉儲 桃園市國際路 66

B1001

順風科技

新竹市光復路
188 號

61002

六六食品

永和市中和路
100 號

銷貨資料表
銷貨編號

客戶編號 銷貨日期 送貨日期 產品數

8912001

A1003

89/12/06

89/12/08

2

8912002

A1001

89/12/06

89/11/09

3

8912004

B1001

89/12/09

89/12/16

2

6

銷貨明細資料表
銷貨編號 產品編號

數量

單價

8912001

V01

16

30

8912001

K02

12

60

8912002

V02

20

80

8912002

K01

17

67

8912002

Ka2

26

68

8912004

V02

33

680

產品資料表
產品編號 產品名稱 庫存量 單位成本
V01

S-Scanner

166

26

V02

Soft-Tech

109

60

K01

D-Pen

288

58

K02

W-Mouse

178

46

(1) 請討論銷貨資料庫裡錯誤的資料(或可能錯誤的資料) 並

分項詳細說明使用何種輸入控制方法,可以加以控制。

16.請依據上題甲乙丙公司資料庫,寫出下列查詢之 SQL 指令。
(1)請寫出「從產品資料表裡查詢庫存量介於 150 與 250 單位之間
而且單位售價大於 60 元之產品的所有欄位資料」的 SQL 敘述。
(2) 從”銷貨資料表” 、
”銷貨明細資料表”及”產品資料表”查詢銷貨
7

日期為 2009/12/13 以後的銷貨編號、銷貨日期、產品名稱、數量
及單價等欄位的銷貨資料。

...

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