速看：美国注册会计师CPA考试练习题精选08

发布时间：2020-09-07

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各位小伙伴大家好，美国CPA考试共有三种题型：选择题，案例分析题和写作题，不同科目题型分配不同，为了帮助大家更好地备考，51题库考试学习网带来了练习题供大家练习，帮助大家熟悉题型和积累答题经验，具体内容如下：

1.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.

2.The management of a company would do which of the following to compare and contrast its financial information to published information reflecting optimal amounts?

a. Benchmark.

b. Utilize best practices.

c. Budget.

d. Forecast.

答案：A

Explanation

Choice "a" is correct. Benchmarking would be used by a company in comparing its financial data to published information to determine if optimal results had been achieved. Benchmarking is the process often used to identify standards that define or quantify critical success factors.

Choice "c" is incorrect. Budgets are comparisons to internally developed standards not published standards.

Choice "d" is incorrect. Forecasts are internal predictions and not published standards.

Choice "b" is incorrect. Use of best practices represents the implementation of procedures or modifications to operations, not the pure comparison of data to externally-published benchmarks.

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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