[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fhfw55BT1KK0ghsJ9UwpCEnTDoZrVDWrRbvpOoClzdck":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":32},[],"2025-06-16 23:53:28",202076748,[8,9,10,11],"80 000","53 334","41 667","62 550",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},17,"10b502d60f8a3b0cdec45027b30a74db","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F040d88668c8fa025ebad4bf7e475750d.png","管理会计","work_44234266","管理会计第二次作业","已知企业年目标利润为2500万元,产品单价为1000元,单位变动成本率为40%,产品固定成本为700万元,则要达到目标利润,企业应销售产品( )件",[21,33,42,52,61,70,79,88,91,100],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2025-06-16 23:53:26",202076711,[26,27,28,29],"毛利","贡献毛益","税前净利","净利润","产品销售收人扣除变动成本后的余额叫()","v1",0,{"answer":34,"createTime":23,"id":35,"options":36,"question":41,"source":31,"type":32},[],202076716,[37,38,39,40],"单位贡献毛益=单价一单位变动成本","毛利一固定成本=净收益","贡献毛益总额=销售收人总额一变动成本总额","单位贡献毛益X销售量=贡献毛益总额","下列公式不正确的是()",{"answer":43,"createTime":44,"id":45,"options":46,"question":51,"source":31,"type":32},[],"2025-06-16 23:53:27",202076723,[47,48,49,50],"20%","80%","125%","以上均不对","某企业盈亏临界点销售额为16 000元,正常开工销售收入为20 000元,则如果该公司要求获利,作业率至少应达到( )",{"answer":53,"createTime":44,"id":54,"options":55,"question":60,"source":31,"type":32},[],202076730,[56,57,58,59],"售价下降","单位变动成本下降","单位贡献毛益增加","固定成本下赚","下列导致盈亏临界点上升的因素是",{"answer":62,"createTime":44,"id":63,"options":64,"question":69,"source":31,"type":32},[],202076736,[65,66,67,68],"400","222","143","500","某企业只产销一种产品,单位变动成本为36元,固定成本总额为4000元,单位售价为56元,要使安全边际率达到50%,该企业的销售量应达到()件",{"answer":71,"createTime":5,"id":72,"options":73,"question":78,"source":31,"type":32},[],202076743,[74,75,76,77],"变动成本率高,则边际贡献率也高","变动成本率高,则边际贡献率低","变动成本率与边际贡献率两者没有关系","变动成本率是边际贡献率的倒数","边际贡献率与变动成本率两者之间的关系是()",{"answer":80,"createTime":5,"id":81,"options":82,"question":87,"source":31,"type":32},[],202076744,[83,84,85,86],"盈利","保本","亏损","以上都不对","若某企业在一定时期内的保本作业率为100%,则可断定该企业处于()状态",{"answer":89,"createTime":5,"id":6,"options":90,"question":19,"source":31,"type":32},[],[8,9,10,11],{"answer":92,"createTime":93,"id":94,"options":95,"question":99,"source":31,"type":32},[],"2025-06-16 23:53:29",202076750,[8,96,97,98],"1600","1800","2000","已知企业只产销一种产品,单位变动成本为45元,固定成本总额为60 000,产品单位售价为120元,为使安全边际率达到60%,该企业当期应銷售( )件产品",{"answer":101,"createTime":93,"id":102,"options":103,"question":108,"source":31,"type":32},[],202076752,[104,105,106,107],"提高单价","增加销售量","压缩固定成本","降低单位变动成本","根据本-量-利分析原理,只提高安全边际而不会降低盈亏临界点的措施是()"]