2016年美國(guó)CPA練習(xí)題精選：Business 12

下載正保會(huì)計(jì)網(wǎng)校APP 訂閱最新報(bào)考消息

來源: 正保會(huì)計(jì)網(wǎng)校編輯： 2016/07/13 19:48:26　字體：大小

選課中心

書課題助力備考

選課中心

報(bào)考指南

報(bào)名考試全輔導(dǎo)

報(bào)考指南

備考資料

需要的都在這里

免費(fèi)題庫

　　In making capital budgeting decisions， management considers factors that are far broader than costs alone. Which one of the following factors isleast likely to be considered a non-financial or qualitative factor？

　　a. Improved product delivery and service.

　　b. Less scrap and rework.

　　c. Increase in manufacturing flexibility.

　　d. Reduction in new product development time.

　　答案：B

　　Explanation

　　Choice “b” is correct. Less scrap and rework is least likely to be considered a non-financial or qualitative factor because it is the most easily quantifiable of the selections and therefore most likely to be included as a relevant avoidable cost in the capital budgeting analysis.

　　Choices “c”， “a”， and “d” are incorrect. All are important factors in a capital budgeting decision， but they can be difficult to quantify and therefore are more likely to be considered non-financial or qualitative factors.

【我要糾錯(cuò)】責(zé)任編輯：小瑩子