每天叫醒你的不只有闹钟，还应该有不拿USCPA证书誓不罢休的梦想！USCPA考试已经进入冲刺，所以不甘落后的你也赶快学习吧！正保会计网校为大家整理了uscpa《Business》习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
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.
【正确答案】B
【答案解析】
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.
相关推荐：
有意向报考的AICPA的考生赶快点击下方按钮进行免费预评估>> 了解AICPA报考条件吧！
了解详情30000元/4科
