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USCPA每日一练之BEC【2015-8-28】

高顿网校2015-08-28 09:20Lynn.yu
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　　Which of the following is a true statement regarding nonfinancial measures of a process?

　　a.They are best viewed as attention directors.

　　b.They are an effective substitute for financial measures.

　　c.All of the answer choices are true.

　　d.They are best viewed as problem solvers.

　　Answer:A

　　Choice "A" is correct. Nonfinancial measures are an effective way to observe problems as they occur and thereby direct attention to potential errors or inefficiencies before poor financial results are produced.

　　Choice "d" is incorrect. While nonfinancial measures are highly effective at directing management to a problem, they are not viewed as a primary source of problem solving data.

　　Choice "b" is incorrect. Nonfinancial measures are a good complement to financial measures but they are not a substitute.

　　Choice "c" is incorrect, as described above, non financial measures are attention directors, not problem solves or a substitute for financial measures.

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上一篇：USCPA每日一练之AUD【2015-8-28】
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