[求助]请教F3 第15章的问题
<p>which of the following statements is correct?</p><p>A. An adverse direct material cost variance will always be a combination of an adverse material price variance and an adverse material usage variance</p><p>B. An adverse direct material cost variance will always be a combination of an adverse material price variance and an favourable material usage variance</p><p>C. An adverse direct material cost variance will always be a combination of an favourable material price variance and an favourable material usage variance</p><p>D. An adverse direct material cost variance will always be a combination of an favourable material price variance and an adverse material usage variance</p><p>答案说是D. 可是我觉得是A. 不是 dirct material cost variace=meaterial price variace + material usage variace么？那当然是A不管怎么样都是对的亚</p><p>请教大家！！非常感谢！</p><p></p> <p>An adverse direct material cost variance will always be a combination of an favourable material price variance and an adverse material usage variance..</p><p>always??不一定啊..不过要是按照题目就是当 material price variance 为</p><p>favourable时material usage 会增加..应该是这样,价格便宜,消耗量就大....</p>页:
[1]