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举一反三
【简答题】本量利分析(Cost—Volume—Profit ysis)
【单选题】The division of computer generations is marked by ______.
A.
time
B.
feature
C.
volume
D.
cost
【单选题】______________ is not shown in the cost-volume-profit graph.
A.
a. The break‑even point
B.
b. The profit or loss at any rate of activity
C.
c. The fixed cost per unit
D.
d. Sales volume in units
【单选题】Cost-volume-profit (CVP) analysis 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】A band of normal activity or volume in which specific cost-volume relationships are maintained is referred to as the ________.
A.
average range
B.
cost-allocation range
C.
cost driver range
D.
relevant range
【单选题】Selecting a volume‐related cost driver and classifying each account as a variable cost or a fixed cost is called:
A.
a. engineering analysis
B.
b. high‑low analysis
C.
c. visual‑fit analysis
D.
d. account analysis
【单选题】The cost-volume-profit (C-V-P) analysis can be used in making decisions about ______ and so on.
A.
selling prices
B.
production volume
C.
levels of discretionary fixed costs
D.
all the three above
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