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【每日一题】ACCA P5试题：Performance measurement systems and design

高顿网校2015-08-14 11:02Yvonne.shen
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　　Q：Which of the following is a 'one off' revenue cost item for an information systems project?

　　A. Maintenance costs.

　　B. Installation costs.

　　C. Hardware purchase co.

　　D. File conversion costs.

　　E. The cost of standby arrangements.

　　A：The correct answer is: File conversion costs.

　　The conversion of existing data to the file structure for the new system is a one-off cost that will be charged in full against profits for the 'current year'. Hardware purchase costs and installation costs are capital expenditure items. Standby arrangement cost and maintenance costs are ongoing revenue cost items

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上一篇：【每日一题】ACCA P5试题：External influences on organisational perfor
下一篇：【每日一题】ACCA P5试题：Strategic performance measurement

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