2016年美国CPA练习题精选：Business 12

　　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.