美國CPA模擬試題：Business（7）

下載正保會計網校APP 訂閱最新報考消息

來源: 正保會計網校編輯： 2015/08/10 14:16:09　字體：大小

選課中心

書課題助力備考

選課中心

報考指南

報名考試全輔導

報考指南

備考資料

需要的都在這里

免費題庫

為了使廣大美國注冊會計師考生能夠順利通過考試，如下為網校為美國注冊會計師考生整理的習題，希望對大家有所幫互助！

Breakeven analysis assumes that over the relevant range:

a. Total fixed costs are nonlinear

b. Total costs are unchanged

c. Unit variable costs are unchanged

d. Unit revenues are nonlinear

【答案解析】C

Explanation

Choice "c" is correct. Breakeven analysis assumes that all variable costs and revenues are constant on a per unit basis and are linear over a relevant range. Fixed costs in total are constant.

Choice "d" is incorrect. Breakeven analysis assumes that all variable costs and revenues are constant on a per unit basis and linear over a relevant range.

Choice "b" is incorrect. Total costs do change over a relevant range. Breakeven analysis assumes that all variable costs and revenues are constant per unit and linear within a relevant range.

Choice "a" is incorrect. Total fixed costs are assumed to be constant (representing a linear relationship) over a relevant range.

正保會計網校美國注冊會計師輔導已經全面招生。了解美國注冊會計師輔導課程>>

【我要糾錯】責任編輯：藍色天空