ACCA考试基础测试题解析(4)
来源 :中华考试网 2017-03-21
中Question:In the traditional approach to quality, one of the types of quality cost is that of prevention. This is the cost of any action taken to investigate or reduce defects and failures.
Which of the following is not a prevention cost?
A. Maintenance of quality control equipment and inspection equipment.
B. Quality engineering.
C. Administration of quality control.
D. Inspection of finished goods.
The correct answer is: Inspection of finished goods. This would be classed as an appraisal cost - the cost of assessing the quality achieved.