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2016年美国CPA练习题精选:Business 22

来源: 正保会计网校 2016-08-24
普通

An example of an internal failure cost is:

a. Maintenance.

b. Rework.

c. Product recalls.

d. Inspection.

答案:B

Explanation

Choice "b" is correct. Rework is an internal failure cost.

Choice "a" is incorrect. Maintenance is a prevention cost.

Choice "d" is incorrect. Inspection is a prevention cost.

Choice "c" is incorrect. Product recalls is an external failure cost.

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