ACCA每日一小考 第140916期 答案公布加详细解析

ACCA每日一小考 第140916期 答案公布加详细解析
F5
Which of the following statements are false in relation to learning curve theory?
A. When a certain level of units have been produced the learning process comes to an end and any extra units produced tend to take the same amount of time.
B. The learning curve theory applies to situations in which the items are produced mainly by labour effort rather than by highly mechanised processes.
C. The learning curve theory states that the average time per unit produced is assumed to decrease by a constant percentage every time total output doubles.
D. The formula for the learning curve is Y = aXb whereY is the cumulative average time per unit to produce X unitsX is the number of units made so fara is the time for the first unitb is the learning coefficient or the index of learning.

正确答案：C
答案解析：

The incorrect answer is: The learning curve theory states that the average time per unit produced is assumed to decrease by a constant percentage every time total output doubles.
The important word 'cumulative' is missing and the sentence should read:
The learning curve theory states that the cumulative average time per unit produced is assumed to decrease by a constant percentage every time total output doubles.
Cumulative average time means the average time per unit for all units produced so far, back to and including the first unit made.

CCCCCCCCCCCCCCCCC