[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fLQNCVrvp1X2JDYGNwrWk7ElRqTATecKqoU3EEI5lakM":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":25,"type":51},[],"2025-12-14 17:09:27",264558127,[8,9,10,11],"延伸变动成本","半变动成本","固定成本","半固定成本",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},180,"651de30605c0cc82b2af4b0df0d4e7a2","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F9a9e50bc76b73e80a42e5a800f1d2f57.jpg","管理会计","exam_167496920","第三大题(语法单选)","企业实行计时工资,支付给职工正常工作时间内的工资固定不变.但当职工工作时间超过正常工作时间时,企业需按加班时间支付加班工资.上述工资成本属于( )",[21,27,32,37,42,52,58,61,70,79],{"answer":22,"createTime":5,"id":23,"options":24,"question":10,"source":25,"type":26},[],264558121,[],"v1",5,{"answer":28,"createTime":5,"id":29,"options":30,"question":31,"source":25,"type":26},[],264558122,[],"盈亏临界点",{"answer":33,"createTime":5,"id":34,"options":35,"question":36,"source":25,"type":26},[],264558123,[],"经济订货批量",{"answer":38,"createTime":5,"id":39,"options":40,"question":41,"source":25,"type":26},[],264558124,[],"目标成本",{"answer":43,"createTime":5,"id":44,"options":45,"question":50,"source":25,"type":51},[],264558125,[46,47,48,49],"股东","外部集团","债权人","企业的内部经营管理","管理会计侧重于为( )服务",0,{"answer":53,"createTime":5,"id":54,"options":55,"question":57,"source":25,"type":51},[],264558126,[11,8,9,56],"变动成本","下列各种混合成本可以用y=a+bx表示的是( )",{"answer":59,"createTime":5,"id":6,"options":60,"question":19,"source":25,"type":51},[],[8,9,10,11],{"answer":62,"createTime":5,"id":63,"options":64,"question":69,"source":25,"type":51},[],264558128,[65,66,67,68],"此产品单价等于单位变动成本","此产品单位单价大于单位成本","此产品单位贡献毛益大于0","此产品变动成本高于销售价格","企业剩余生产能力无法转移时,不应该继续生产某亏损产品的条件之一是( )",{"answer":71,"createTime":5,"id":72,"options":73,"question":78,"source":25,"type":51},[],264558129,[74,75,76,77],"8","12","4","16","销售收入为20万元时,贡献毛益率60%,变动成本总额为( )万元",{"answer":80,"createTime":5,"id":81,"options":82,"question":87,"source":25,"type":51},[],264558130,[83,84,85,86],"成本预测","利润预测","销售预测","资金需要量预测","市场决定着企业的发展.在企业经营预测中,起决定作用的是( )"]