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2016年美國CPA練習題精選：Business 24
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.
【我要糾錯】 責任編輯：小瑩子
上一篇：美國CPA介紹
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