[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fLhiVtInkyM40a4Ief7mZqicIvEl_5KoB88i3p1J_348":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":28,"type":29},[],"2023-12-28 18:52:22",123351004,[8,9,10,11],"边际成本","机会成本","差量成本","重置成本",{"courseId":13,"courseImg":14,"courseName":15},"300d923d99d2c360607369ae1fbbcf57","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F6c5182cf0e185891ec8c21f1b24bf908.png","10131011管理会计A","当生产量发生无限小的变化时所增加的成本是( )",[18,30,39,48,57,65,72,75,82,92],{"answer":19,"createTime":20,"id":21,"options":22,"question":27,"source":28,"type":29},[],"2023-12-28 18:52:21",123350966,[23,24,25,26],"边际贡献率","单位利润","单位售价","单位边际贡献","利润=(实际销售量&mdash;保本销售量)&times;( )","v1",0,{"answer":31,"createTime":20,"id":32,"options":33,"question":38,"source":28,"type":29},[],123350970,[34,35,36,37],"保本销售量&times;单位利润","固定成本总额&divide;边际贡献率","固定成本总额&divide;(单价&mdash;单位变动成本)","固定成本总额&divide;综合边际贡献率","生产单一品种产品的企业,保本销售额=( )",{"answer":40,"createTime":20,"id":41,"options":42,"question":47,"source":28,"type":29},[],123350974,[43,44,45,46],"16.40","14.60","10.60","10.40","某企业只生产一种产品,月计划销售600件,单位变动成本为6元,月固定成本为1000元,欲实现利润1640元,则单价应为()元.( )",{"answer":49,"createTime":20,"id":50,"options":51,"question":56,"source":28,"type":29},[],123350979,[52,53,54,55],"8","12","4","16","销售收入为20万元,边际贡献率为60%,其变动成本总额为()万元",{"answer":58,"createTime":20,"id":59,"options":60,"question":64,"source":28,"type":29},[],123350989,[61,62,52,63],"10","9","7","某企业每月固定成本为1000元,单价为10元,计划销售量为600件,欲实现目标利润800元,其单位变动成本为()元",{"answer":66,"createTime":20,"id":67,"options":68,"question":71,"source":28,"type":29},[],123350998,[69,9,70,10],"专属成本","沉没成本","在决策时,因选择最优方案而放弃了次优方案所丧失掉的潜在的收益,是所选方案的( )",{"answer":73,"createTime":5,"id":6,"options":74,"question":16,"source":28,"type":29},[],[8,9,10,11],{"answer":76,"createTime":5,"id":77,"options":78,"question":81,"source":28,"type":29},[],123351010,[69,79,9,80],"共同成本","可避免成本","下列属于非相关成本的是( )",{"answer":83,"createTime":5,"id":84,"options":85,"question":91,"source":28,"type":29},[],123351018,[86,87,88,89,90],"销售收入","变动成本","固定成本","利润","管理费用","下列与本量利分析的基本公式无关的是( )",{"answer":93,"createTime":5,"id":94,"options":95,"question":99,"source":28,"type":29},[],123351022,[96,97,98,87],"税金成本","材料成本","人工成本","进行本量利分析,必须把企业全部成本区分为固定成本和( )"]