問題詳情
20 樂音公司過去15年來一直生產各種大、中、小型的隨身聽，然而近年來原材料成本不斷增加，管理當局開始考慮是否要繼續生產大型隨身聽，試問下列那些資訊與此項決策攸關？①生產大型隨身聽之專用設備的帳面價值為$2,000,000②購買上項設備而開出之$1,200,000無質押的票據仍流通在外③上項設備的目前處分殘值為$600,000④總經理薪水為每月$150,000⑤五位服務於大型隨身聽製造部門之員工將得到2.5個月的資遣費⑥大型隨身聽製造部門目前使用的空間可用來作為倉庫，故可不需再續租目前租賃之倉庫⑦公司定期會刊登有關公司形象的廣告，目前分攤給大型隨身聽製造部門的形象廣告費為$100,000
(A)僅③⑤⑥
(B)僅②③⑤⑥
(C)③④⑤⑥⑦
(D)①②③⑤⑥⑦
(A)僅③⑤⑥
(B)僅②③⑤⑥
(C)③④⑤⑥⑦
(D)①②③⑤⑥⑦
參考答案
答案：A
難度：適中0.5
統計：A(12),B(6),C(3),D(0),E(0)
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