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Submitted By littlegreen0727
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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

Sports




7

P00
1



5
P00
S120

96/10/



50



50



1250



10

2921-989 2
C002

1



Pudda

1




100



30



50



20

2538-123 1
C005

1



P00
96/11/

P00
3

S130

8

SiKco

3

5

P00



2



A: 銷貨資料表 ( 銷貨編號、日期、客戶編號 ) 產品資料表 ( 產品
編號、產品名稱、單位成本、規格 ) 客戶資料表 ( 客戶編
號、客戶名稱、電話 ) 銷貨明細表 ( 銷貨編號、產品編號、
數量實際單價 )

4. 請列出 ERM(企業風險管理)控制架構的八個元素,並說明這八個
元素之間的關係。A: 內部環境、目標設定、事項識別、風險評
估、風險應對、控制活動、信息與溝通以及監控等 8 個要素構成。
5. 資訊系統內部控制可以分為那兩大類?其控制目的為何?A:一
般控制:為了確保資訊系統環境的安全與可靠。 應用控制:為
了維護從輸入、處理到輸出的過程中資料之正確無誤。
6. 應用控制可以分為那三大類?每一類控制的目的為何?A: 應用

2

控制的目的係在防止一些人為疏失,包括: 1. 輸入控制:是在
確保所有輸入的資料正確且合法,採用資料有效性檢 查、控制
總數、直接輸入法等 2. 處理控制:以電腦程式來檢查輸入之交
易編號是否連續之順序檢查;以 程式控制資料預定的上下線的
範圍或再處理程序的每一階段都產生筆 數總數和金額總數的控
制報告,以防止資料的遺失或無故的增添等。 3. 輸出控制:將
報表輸出內容和原始文件詳細對比、對輸出之報告做合理 性的
檢查、詳細記錄報表產生時間及報表的簽收人,以避免重要的資
訊 遭人盜取等。
7.

請依據下列採購業務活動之規則與說明,使用 E-R model 先畫出
一實體關係圖(E-R Diagram),然後再設計一概念的資料庫綱要
(Conceptual Database Schema),鍵值(Key)欄位底下要畫實線,外來
鍵(Foreign Key) 欄位底下要畫虛線。

(1) 公司發出採購單給廠商以購進貨品,一張採購單可以有許多不
同的貨品,但同一種貨品祇能由一個廠商進貨。
(2) 每一筆採購單可以分多次進貨驗收。
(3) 每一位驗收人員,可以執行多次的進貨驗收,但每一次的進貨
驗收祇由一位驗收人員負責驗收。
(4) 採購單必須要有採購單編號、廠商資料及貨品明細資料,驗收
人員必須要有驗收人編號、驗收人姓名等屬性欄位,廠商必須
要有廠商編號、廠商名稱、負責人姓名、電話、地址等屬性欄位,
而貨品必須要有貨品編號、貨品名稱、規格、實際庫存量、安
全庫存量,總成本等屬性欄位。

3

8. 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。

17.請詳細說明下列各項資訊系統之威脅(Threat)或風險,可用何種控
制(Controls)來消除。(每一項威脅可能須多種控制機制)
(1).老師在成績資訊系統輸入成績時,可能誤鍵入負分或大於 100
分。範圍控制
(2).一個研發部門的人員使用自己合法的帳號與密碼,非法進入公
司的薪工系統(Payroll system),修改自己的薪資金額。使用者權限
設定
(3).一個競爭者在 Internet 上攔截你對某一項工程的連線(On-line)
標單,並且利用這標單的資訊,以較低於你的標價贏得標案契約。
加解密
(4).在 B to B 的電子商務系統裡,當你的 EDI 系統接到客戶的訂
單,並且由資訊系統加以處理;但將貨品送給客戶時,你的客戶
卻加以否認(Repudiation),並拒收。電子簽章
18.下面是 ABC 公司收入循環(revenue cycle)的部份關連式資料表
(relational tables)的部份記錄資料:
Inventory 資料表
Part Number
101
102
103
104
105

Description
Monitor
CPU
CD-ROM drive
Printer
Tape unit

8

Cost
899
2150
95
345
195

Price
1200
2599
200
499
259

Sales 資料表
Invoice Number

Date

23
24
25

Customer
Number
1001
1003
1002

11/05
11/05
11/06

Salesperson
Number
12
10
8

Sales-details 資料表
Invoice Number
23
24
24
25

Part Number
102
103
101
105

Quantity
1
2
1
2

Customer 資料表
Customer Number
1001
1002
1003
1004

Name
Agrawal
Chen
Koo
Finney

Salesperson 資料表
Salesperson Number
8
10
12

Name
Jones
Brown
William

9

Address
Chicago
Memphis
Taipei
St. Louis

Cash Collections 資料表
Remittance
Number
120
121
122

Amount

Invoice Number

2599
1280
2400

23
24
27

(1) 請寫出 ABC 公司資料庫每一個資料表的主鍵(primary key)及外
來鍵(foreign key),如果有的話。

資料表名稱

主鍵

10

外來鍵

(2)為了確保收入循環活動資料輸入的合法、完整與正確,必須設
計適當的應用控制。請問 ABC 公司在輸入銷貨資料(Sales 及
Inventory-Sales 兩個資料表的 Invoice Number、Date、Customer
Number、Salesperson Number、Part Number 及 Quantity 等欄位)時,
應該要有那些輸入控制(input controls)?

欄位名稱

輸入控制

Invoice Number
Date
Customer Number
Salesperson
Number
Part Number
Quantity

11





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...THE PATH TO TOBACCO ADDICTION STARTS AT VERY YOUNG AGES Lifetime smoking and other tobacco use almost always begins by the time kids graduate from high school.1 Young kids’ naïve experimentation frequently develops into regular smoking, which typically turns into a strong addiction—well before the age of 18—that can overpower the most well-intentioned efforts to quit. Any efforts to decrease future tobacco use levels among high school students, college-aged youths or adults must include a focus on reducing experimentation and regular tobacco use among teenagers and pre-teens. How Early Do Kids Try Smoking? Every day more than 2,800 kids under 18 try smoking for the first time.2 Though very little data about smoking is regularly collected for kids under 12, the peak years for first trying to smoke appear to be in the sixth and seventh grades (or between the ages of 11 and 13), with a considerable number starting even earlier.3 In 2013, nearly five percent of eighth grade students reported having had their first cigarette by the end of fifth grade (ages 10 to 11), and 14.8 percent had tried smoking by the end of eighth grade. More than one-fourth (28.7%) of twelfth grade students reported having used cigarettes by the end of tenth grade.4 A 2013 nationwide survey found that nearly one in ten high school students (9.3%) had smoked at least one whole cigarette before the age of 13.5 The 2014 nationwide Monitoring the Future Study reports that more than one out of every three twelfth...

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...SQL> select bdate,address 2 from employee 3 where fname='John' and minit='B' and lname='Smith'; BDATE ADDRESS -------- ------------------------------ 65/01/09 731 Fondren, Houston, TX SQL> select fname,lname,address 2 from employee,department 3 where dname='Research' and 4 dnumber=dno; FNAME LNAME ADDRESS ------------------------------ ------------------------------ ------------------------------ John Smith 731 Fondren, Houston, TX Franklin Wong 638 Voss, Houton, TX Ramesh Narayan 975 Fire Oak, Humble, TX Joyco English 5631 Rice, Houston, TX SQL> select pnumber,dnum,lname,address,bdate 2 from project,department,employee 3 where dnum=dnumber and Mgr_ssn=ssn and plocation='Stafford'; PNUMBER DNUM LNAME ADDRESS BDATE ---------- ---------- ------------------------------ ------------------------------ -------- 10 4 Wallace 291 Berry, Bellaire, TX 41/06/20 30 4 Wallace 291 Berry, Bellaire, TX 41/06/20 SQL> select fname, employee.lname, address 2 from employee, department 3 where department.dname='research' and department...

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...Random Access memory is used for short term memory and used to process data. (5). this is true the CPU tells the RAM which address holds the data that CPU wants to read. (6). A Character set determines in part what bits the computer stores. (7). the binary equivalent of decimal 123456789 stores in the RAM. (8). An Actuator arm is not a feature of a file system that might be used with a hard disk drive. (9). The Important features provides a convenient way to name a set of data for easier operations like copying and moving. The names gives users an easy way to reference the data and gives the CPU an easy way to identify the data it wants to read from RAM. (10). the classmate flash drive contents will not be usable by the classmate. (11). Changing the disk’s surface so that later the light will reflect differently for 0 or 1 describes how a hard disk drive physically writes a binary. (12). an internal hard disk drive is used for long term memory and connects to the CPU over a bus using a cable. (13). the components of an internal hard drive is an Actuator arm and platters. (14). RAM and optical disc drive are considered to be a solid state. (15). The Binary equivalent of decimal 123456789 the computer will need to consider. (16). by closing an electrical circuit connected to the key when they key is pressed best describes how a keyboard knows that the key is pressed. (17). Two dimensions, movement as two numbers; one in the direction of X axis of an X, Y graph...

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