2016年美國CPA模擬試題：Business（三）

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來源: 正保會計網校編輯： 2016/01/26 13:59:41　字體：大小

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Which of the following is true regarding Productivity Ratios?

a. Partial productivity ratios (PPRs) consider the quality and price of a single input.

b. PPR is calculated as the quantity of output produced divided by cost of the single input used.

c. Total productivity ratios (TPRs) consider all inputs simultaneously as well as the prices of the inputs.

d. TPR is calculated as the quantity of output produced in a given period divided by the sales price of outputs during the same period.

答案：C

Explanation

Choice "c" is correct. Total productivity ratios consider all inputs and prices of those inputs.

Choice "a" is incorrect. Partial productivity ratios are concerned only with the quantity of a single input (e.g., direct material or direct labor) and do not consider the price of the input.

Choice "d" is incorrect. TPR is calculated as the quantity of output produced in a given period divided by the cost of inputs in the same period, not the sales price of outputs.

Choice "b" is incorrect. PPR is calculated as the quantity of output produced divided by quantity of the single input used, not the cost.

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