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2016年美國CPA模擬試題：Business（02）
為了使廣大美國注冊(cè)會(huì)計(jì)師考生能夠順利通過考試，如下是網(wǎng)校為美國注冊(cè)會(huì)計(jì)師考生整理的習(xí)題，希望對(duì)大家有所幫互助！
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. Reduction in new product development time.
b. Improved product delivery and service.
c. Increase in manufacturing flexibility.
d. Less scrap and rework.
答案：D
Explanation
Choice "d" 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", "b", and "a" 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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