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2016年美国CPA模拟试题：Business（02）
为了使广大美国注册会计师考生能够顺利通过考试，如下是网校为美国注册会计师考生整理的习题，希望对大家有所帮互助！
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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