新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
2016年美国CPA模拟试题：Business（二）
为了帮助广大美国注册会计师考生备考，如下是网校为美国注册会计师考生整理的习题，希望对大家有所帮互助！
The management of a company would do which of the following to compare and contrast its financial information to published information reflecting optimal amounts?
a. Benchmark.
b. Utilize best practices.
c. Budget.
d. Forecast.
答案：A
Explanation
Choice "a" is correct. Benchmarking would be used by a company in comparing its financial data to published information to determine if optimal results had been achieved. Benchmarking is the process often used to identify standards that define or quantify critical success factors.
Choice "c" is incorrect. Budgets are comparisons to internally developed standards not published standards.
Choice "d" is incorrect. Forecasts are internal predictions and not published standards.
Choice "b" is incorrect. Use of best practices represents the implementation of procedures or modifications to operations, not the pure comparison of data to externally-published benchmarks.
正保会计网校美国注册会计师考试辅导已经全面招生。了解美国注册会计师考试辅导课程>>
【我要纠错】 责任编辑：蓝色天空
新用户扫码下载
京公网安备 11010802044457号