题干：在计量绩效评估中用于剩余收益公式中的利润率可以被称作是
A.历史加权平均资本成本为公司。
B.新的股权资本边际税后成本。
C.该公司在某一特定时期的投资平均收益率。
D.管理层设定的目标回报率
考点：Responsibility Accounting and Performance Measures-Performance Measures -- Investment Centers
关键词：residual income interest rate
解题思路：用于评估部门经理的的利率一定是管理层事先设定好的目标回报率
Answer (D) is correct . Normally, management sets a target rate that all managers are expected to achieve. Anything above or below this normal return will catch the attention of higher management.
Answer (A) is incorrect because Any past cost of capital or interest rate is irrelevant in the evaluation of future management performance. What is important is the rate that could or should be earned in the present period.
Answer (B) is incorrect because Any past cost of capital or interest rate is irrelevant in the evaluation of future management performance. What is important is the rate that could or should be earned in the present period.
Answer (C) is incorrect because Any past cost of capital or interest rate is irrelevant in the evaluation of future management performance. What is important is the rate that could or should be earned in the present period.
