[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fS3uSuVJMGnoE-YtYFlUOXZCV3srmdXaVSU6oKyYD_K0":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2024-05-10 13:27:21",142535952,[8,9,10,11],"系统性原则","合法性原则","平衡性原则","灵活性原则",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},120,"f8906fd8af866339536fe749df127cea","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbb940f399feb64d0e082dd0a1cbeb630.png","管理会计实务","work_34838011","作业5:项目五题库练习","下列各项中,不属于营运计划应遵循的原则的是( )",[21,32,35,44,54,62,71,80,89,98],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],142535951,[25,26,27,28],"本量利分析","敏感性分析","杠杆管理","边际分析","下列各项中,不属于营运管理领域应用的管理会计工具方法的是( )","v1",0,{"answer":33,"createTime":5,"id":6,"options":34,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":30,"type":31},[],142535953,[39,40,41,42],"营运预测","营运分析","营运预算","营运决策","企业在制订营运计划时,应开展( ),将其作为营运计划制订的基础和依据",{"answer":45,"createTime":46,"id":47,"options":48,"question":53,"source":30,"type":31},[],"2024-05-10 13:27:22",142535954,[49,50,51,52],"营运计划的制订","营运计划的执行","营运计划的反馈","营运监控分析与报告","下列各项中,不属于企业营运管理程序的是( )",{"answer":55,"createTime":46,"id":56,"options":57,"question":61,"source":30,"type":31},[],142535955,[58,59,60,39],"销售预测","销售计划","生产预测","( )是指通过收集、整理历史信息和实时信息,恰当运用科学预测方法,对未来经济活动可能产生的经济效益和发展趋势作出科学合理预计和推测的过程",{"answer":63,"createTime":46,"id":64,"options":65,"question":70,"source":30,"type":31},[],142535956,[66,67,68,69],"单位变动成本","固定成本","单价","销售量","在其他因素不变的情况下,其变动不影响保本点的是( )",{"answer":72,"createTime":46,"id":73,"options":74,"question":79,"source":30,"type":31},[],142535957,[75,76,77,78],"保本销售量×单位利润","固定成本总额=边际贡献率","固定成本总额=边际贡献","固定成本总额-综合边际贡献率","生产单一品种产品的企业,保本销售额=( )",{"answer":81,"createTime":46,"id":82,"options":83,"question":88,"source":30,"type":31},[],142535958,[84,85,86,87],"单位变动成本越大,总成本线斜率越大,保本点越高","单位变动成本越大,总成本线斜率越小,保本点越高","单位变动成本越小,总成本线斜率越小,保本点越高","单位变动成本越小,总成本线斜率越大,保本点越低","从保本图上得知,对单一产品分析( )",{"answer":90,"createTime":46,"id":91,"options":92,"question":97,"source":30,"type":31},[],142535959,[93,94,95,96],"边际贡献率","单位利润","单位售价","单位边际贡献","利润=(实际销售量一保本销售量)×( )",{"answer":99,"createTime":46,"id":100,"options":101,"question":106,"source":30,"type":31},[],142535960,[102,103,104,105],"800","400","500","300","某企业固定成本为5000元,目标利润为3000元,单位边际贡献为10元,单位变动成本为10元,则目标销售额为(\u002F分)元"]