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
2016年美國CPA練習(xí)題精選：Business 23
In recent years, much attention has been placed on product quality and total quality control. Which one of the following items would not normally be considered a cost of quality?
a. Costs incurred after defective products have been shipped to customers.
b. Costs incurred in shortening production lead times and achieving on-time deliveries.
c. Costs incurred in detecting defective products during production.
d. Costs incurred in detecting defective products produced before they are shipped to customers.
答案：B
Explanation
Choice "b" is correct. Costs incurred in shortening product lead times and achieving on-time deliveries are measures of performance and not a cost of quality.
Choices "c", "d", and "a" are incorrect, which are all costs of quality.
【我要糾錯】 責(zé)任編輯：小瑩子
推薦閱讀
相關(guān)資訊
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號