[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f0FEveC3wY6PhfY3Hox7s7FOLMUblLvhp1f5fcnHQBKk":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-05-22 12:52:24",189915979,[8,9,10,11],"200","300","120","400",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},38,"f111281b2cdd8dbcc68f0002c3f64a40","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F47eea37a5e2f6c25ead9e6c402362ac8.jpg","数字化管理会计","work_42770276","本量利分析专题","已知企业只生产一种产品,单价5元,单位变动成本3元,固定成本总额600元,则保本销售量为( )件",[21,32,41,50,59,68,77,86,95,98],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],189915971,[25,26,27,28],"销售收入","单位变动成本","固定成本","产销量","本量利分析假定在相关的范围内,销售单价和成本费用水平不变,影响利润的唯一因素是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],189915972,[36,37,38,39],"单位变动成本 \u002F 单位边际贡献","单位固定成本 \u002F 单位边际贡献","固定成本总额 \u002F 单位边际贡献","总成本 \u002F 单位边际贡献","保本点销售量等于( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],189915973,[45,46,47,48],"销售量上升","销售单价上升","单位变动成本上升","固定成本上升","下列各项不会引起保本点变动的是( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],189915974,[54,55,56,57],"15 000","20 000","5 000","25 000","某产品单位售价30元,单位变动成本15元,固定成本10 000元,销售数量1 000件,则销售利润为( )元",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],189915975,[63,64,65,66],"利润线位于横轴的上方","企业处于盈利状态","利润为零","企业处于亏损状态","在本量利分析的利润图上,当产品销售量小于保本点销售量时,下列各项表述正确的是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":31},[],189915976,[72,73,74,75],"销售单价下降","单位变动成本下降","固定成本下降","销售量下降","下列各项能使保本点上升的是( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":30,"type":31},[],189915977,[81,82,83,84],"利润\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F55240e6fc94d38f338aa8e00d22be6c5.png\">贡献总额+固定成本总额","边际贡献总额\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fd3ebf69cc0bf9225926a3298cd0ba3ed.png\">利润-固定成本总额","利润\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F55240e6fc94d38f338aa8e00d22be6c5.png\">贡献总额-固定成本总额","边际贡献总额\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fd3ebf69cc0bf9225926a3298cd0ba3ed.png\">固定成本总额-利润","根据本量利分析基本公式,利润、边际贡献总额和固定成本总额三者之间的关系是( )",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":30,"type":31},[],189915978,[90,91,92,93],"2 000","1 333","800","1 280","已知企业只生产一种产品,单位变动成本为每件45元,固定成本总额60 000元,产品单价为120元,为使安全边际率达到60%,该企业当期至少应销售的产品为( )件",{"answer":96,"createTime":5,"id":6,"options":97,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":30,"type":31},[],189915980,[102,103,104,105],"提高单价","增加产量","降低单位变动成本","降低固定成本","根据本量利分析原理,只提高安全边际而不会降低保本点的措施是( )"]