【简答题】本量利分析(Cost—Volume—Profit ysis)
【单选题】The division of computer generations is marked by ______.
【单选题】Cost-volume-profit (CVP) ysis examines:
A.
The behavior of some costs and revenues as changes occur in the output level
B.
The behavior of total cost, total revenues and operating income as changes occur in the output level
C.
A single revenue driver and multiple cost drivers in special case CVP
D.
Multiple revenue drivers and a single cost driver in special case CVP
【单选题】Whichof the following assumptions is incorrect in cost-volume-profit ysis?
A.
Selling price is constant.
B.
Costs are linear and can be accurately divided into variable and fixed elements. Unit variable cost and unit fixed costs remain constant.
C.
In multiproduct companies, the sales mix is constant.
D.
In manufacturing companies, inventories do not change.
【单选题】A band of normal activity or volume in which specific cost-volume relationships are maintained is referred to as the ________.
【单选题】Selecting a volume‐related cost driver and classifying each account as a variable cost or a fixed cost is called:
【单选题】The cost-volume-profit (C-V-P) ysis can be used in decisions about ______ and so on.
C.
levels of discretionary fixed costs