2016年美国CPA练习题精选：Business 24
来源： 正保会计网校
2016-08-24
普通
The cost of statistical quality control in a product quality cost system is categorized as a(n):
a. Training cost.
b. Appraisal cost.
c. Prevention cost.
d. Internal failure cost.
答案：B
Explanation
Choice "b" is correct. Appraisal includes the cost of statistical quality control.
Choice "d" is incorrect. Statistical quality control may indicate internal failures but is a cost of appraisal.
Choice "a" is incorrect. Training costs are a part of prevention.
Choice "c" is incorrect. Statistical quality control happens after prevention measures.
【我要纠错】 责任编辑：小莹子
