[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fbMqAzcxzTc73TYbrSYP5_xpOFOMY1F-abC8wa5FJMVE":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":82},[],"2026-03-31 12:19:33",332064472,[8,9,10,11],"办公费","计件工资","管理人员工资","直接材料",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","下列各项中,一般应纳入变动成本的有( )",[18,29,38,47,56,65,72,83,88,91],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],332064464,[22,23,24,25],"成本核算目标","成本的可辨认性","成本的经济用途","成本性态","将成本划分为固定成本、变动成本的依据是( )","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],332064465,[33,34,35,36],"成本的变动范围","业务量的变动范围","时间的变动范围","市场容量的变动范围","在成本性态分析中,相关范围是指( )",{"answer":39,"createTime":5,"id":40,"options":41,"question":46,"source":27,"type":28},[],332064466,[42,43,44,45],"单位变动成本","固定成本","变动成本总额","单位固定成本","在管理会计中,标准混合成本可以用直线方程y=a+bx来模拟,其中bx表示( )",{"answer":48,"createTime":5,"id":49,"options":50,"question":55,"source":27,"type":28},[],332064467,[51,52,53,54],"阶梯式混合成本","曲线式混合成本","延伸变动成本","以初始量为基础的半变动成本","某企业每月生产零件数在3000件以内时,需要质检员4名;在此基础上,每增加产量1000件,需要增加1名质检员.此种情况下,质检员的工资成本属于( )",{"answer":57,"createTime":5,"id":58,"options":59,"question":64,"source":27,"type":28},[],332064468,[60,61,62,63],"半固定成本","半变动成本","延期变动成本","曲线式成本","阶梯式混合成本又可称为( )",{"answer":66,"createTime":5,"id":67,"options":68,"question":71,"source":27,"type":28},[],332064469,[69,70,60,61],"约束性固定成本","酌量性固定成本","通过企业管理当局的决策行动不能改变其数额的成本称为( )",{"answer":73,"createTime":5,"id":74,"options":75,"question":81,"source":27,"type":82},[],332064470,[76,77,78,79,80],"总额的不变性","总额的正比例变动性","单位额的不变性","单位额的反比例变动性","单位额的变动性","下列项目中,属于固定成本特点的有( )",1,{"answer":84,"createTime":5,"id":85,"options":86,"question":87,"source":27,"type":82},[],332064471,[76,77,78,80,79],"在相关范围内,变动成本应当具备的特征有( )",{"answer":89,"createTime":5,"id":6,"options":90,"question":16,"source":27,"type":82},[],[8,9,10,11],{"answer":92,"createTime":5,"id":93,"options":94,"question":99,"source":27,"type":82},[],332064473,[95,9,96,97,98],"定期支付的广告费","企业管理人员工资","按直线法计提的折旧费","按工作量法计提的折旧费","下列各项中,属于固定成本的有( )"]