新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
USCPA精選習題33：Business
只要有堅強的意志力，就自然而然地會有能耐、機靈和知識。從來沒有一種堅持會被辜負，當你備考美國注會考試懊惱的時候，跌倒的時候，一定不要輕言放棄，正保會計網校與你一起負重前行！正保會計網校為大家整理了USCPA：Bus習題，希望大家利用好這些內容，能夠在有限的時間內提高自己成績。
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.
相關推薦：
網校擁有專業(yè)的課程體系、特色的雙語教學模式、靈活多樣的學習方式、全方位一站式配套服務，定能為您順利備考助一臂之力。機會難得，欲報從速！
新用戶掃碼下載
京公網安備 11010802044457號