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2016年美國CPA練習(xí)題精選:Business 12

來源: 正保會計網(wǎng)校 編輯: 2016/07/13 19:48:26 字體:

  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.

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