請幫忙看一下這兩台電腦的性價比，哪一台比較好？

Precision Value Series   A$399

Intel CORE i3 2100/3.10GHz/3MB CACHE/LGA1155
Asus/Gigabyte/MSI Mainboard PCIe-16xAllInOne
2GB DDR3 Ram
500GB SATA II HDD
DVDRW Super Multi Drive
Integrated 2D/3D Video +PCI-E & Integrated 6 Ch Sound
Precision Amplified Stereo Speakers
Precision ATX Midi Tower With Front USB
Precision Deluxe Keyboard   
Precision Optical Mouse

5 Year Ltd RTB Warranty

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Alliance Business 'E' System   $349

AMD AM2 Phenom X4 9750 2.4GHz Quad Core CPU (No Fan)
Gigabyte AM3 GA-MA78LM-S2 Motherboard
DDR3 2GB (1x2G) Generic 800MHz RAM
500GB Western Digital AAKX 7200rpm SATA HDD
Integrated Video Card
Gigabyte GZ-M2B-NP Mini Tower Case (NO PS)
300 Watt ATX Power Supply
LiteOn 24x DVD Writer SATA Black
Integrated Sound Card
Integrated Network Connection
MS Windows 7 Home Premium 64bit OEM
MS Office 2010 Starter
Aywun RADI A1-E1LP-BE CPU Heatsink

3 Year Ltd RTB Warranty