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AICPA商業(yè)環(huán)境BEC模擬題 快來測試下！
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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.
【正確答案】B
【答案解析】
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.
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【建議收藏】2020年AICPA《財務(wù)會計與報告》學(xué)習(xí)計劃表
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2020年AICPA新一年的備考已經(jīng)開始，正保會計網(wǎng)校為各位學(xué)員準(zhǔn)備了各種不同種類的班型：▎自學(xué)課程班▎網(wǎng)絡(luò)遠(yuǎn)程班 ▎高端特訓(xùn)班 ▎無憂直達(dá)班 ▎，限時88折嗨購，立即搶購>>
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