问题
单项选择题
（）能够消除制造流程中的缺陷。
A．原材料
B．零件和部件
C．在产品
D．完工产品
答案
参考答案：C
解析：
工厂的操作人员唯一关心的事情就是有缺陷的零件或部件是否能够重新加工或成为废料。只要存在在产品，制造流程就对一次生产质量合格的零件没有强制性的压力。重新加工有缺陷零件的成本可以隐藏在在产品中，后者就像缓冲器一样。
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（）能够消除制造流程中的缺陷。
A．原材料
B．零件和部件
C．在产品
D．完工产品
参考答案：C
解析：
工厂的操作人员唯一关心的事情就是有缺陷的零件或部件是否能够重新加工或成为废料。只要存在在产品，制造流程就对一次生产质量合格的零件没有强制性的压力。重新加工有缺陷零件的成本可以隐藏在在产品中，后者就像缓冲器一样。
The following notes are relevant:(i) Cavern has accounted for a fully subscribed rights issue of equity shares made on 1 April 2010 of one new share for every four in issue at 42 cents each. The company paid ordinary dividends of 3 cents per share on 30 November 2009 and 5 cents per share on 31 May 2010. The dividend payments are included in administrative expenses in the trial balance.(ii) The 8% loan note was issued on 1 October 2008 at its nominal (face) value of $30 million. The loan note will be redeemed on 30 September 2012 at a premium which gives the loan note an effective fi nance cost of 10% per annum.(iii) Non-current assets: Cavern revalues its land and building at the end of each accounting year. At 30 September 2010 the relevant value to be incorporated into the fi nancial statements is $41·8 million. The building’s remaining life at the beginning of the current year (1 October 2009) was 18 years. Cavern does not make an annual transfer from the revaluation reserve to retained earnings in respect of the realisation of the revaluation surplus. Ignore deferred tax on the revaluation surplus. Plant and equipment includes an item of plant bought for $10 million on 1 October 2009 that will have a 10-year life (using straight-line depreciation with no residual value). Production using this plant involves toxic chemicals which will cause decontamination costs to be incurred at the end of its life. The present value of these costs using a discount rate of 10% at 1 October 2009 was $4 million. Cavern has not provided any amount for this future decontamination cost. All other plant and equipment is depreciated at 12·5% per annum using the reducing balance method. No depreciation has yet been charged on any non-current asset for the year ended 30 September 2010. All depreciation is charged to cost of sales.(iv) The available-for-sale investments held at 30 September 2010 had a fair value of $13·5 million. There were no acquisitions or disposals of these investments during the year ended 30 September 2010.(v) A provision for income tax for the year ended 30 September 2010 of $5·6 million is required. The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2009. At 30 September 2010 the tax base of Cavern’s net assets was $15 million less than their carrying amounts. The movement on deferred tax should be taken to the income statement. The income tax rate of Cavern is 25%.Required: