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2016年美国CPA模拟试题：Business（一）
为了帮助广大美国注册会计师考生备考，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！
Quality programs normally include a number of techniques to find and analyze problems. The technique commonly used to determine zero defects and goalpost conformance is called a:
a. Fishbone Diagram.
b. Control Chart.
c. Pareto Diagram.
d. Value Chain Analysis.
答案：B
Explanation
Choice "b" is correct. A control chart shows the performance of a particular process in relation to acceptable upper and lower limits of deviation. Performance within the limits is termed statistical control. Processes are designed to ensure that performance consistently falls within the acceptable range of error.
Choice "c" is incorrect. A Pareto diagram represents an individual and cumulative graphical analysis of errors by type.
Choice "a" is incorrect. A fishbone diagram describes a process, the contributions to the process, and the potential problems that could occur at each phase of a process. The chronological sequence of events is represented by a single horizontal line while the contributions to the process are represented by diagonal lines that create the image of a fishbone.
Choice "d" is incorrect. A value chain analysis is a macro level flowchart that shows the relationship between broad functional areas, the product delivered by the organization, and manner in which value is added at each link in the chain.
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