【判断题】企业与受资者之间的财务关系是体现债券性质的投资与受资关系
【单选题】The division of computer generations is marked by ______.
【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】Whichof the following assumptions is incorrect in cost-volume-profit analysis?
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】________ and ________ are typically the measures of volume of activity in traditional volume-based cost systems.
A.
Practical capacity; products sold
B.
Direct labor hours; practical capacity
C.
Direct labor hours; machine hours
D.
Square footage; machine hours
【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
C.
c. visual‑fit analysis
【判断题】企业与受资者之间的财务关系是体现债权债务关系。
【单选题】The cost-volume-profit (C-V-P) analysis can be used in making decisions about ______ and so on.
C.
levels of discretionary fixed costs