【多选题】【消耗次数:1】
混合成本根据发生的具体情况,通常可以分为( )
半变动成本
半固定成本
延伸变动成本
延伸固定成本
非制造成本
参考答案:
复制
纠错
相关题目
【单选题】 将成本区分为固定成本、变动成本和混合成本的分类标志是( )
①  成本的可辨认性
②  成本的可盘存性
③  成本的性态
④  成本的时态
【单选题】 将全部成本分为固定成本、变动成本和混合成本所采用的分类标志是( )。
①  成本的目标
②  成本的可辨认性
③  成本的经济用途
④  成本的性态
【判断题】 固定成本通常可区分为约束性固定成本和酌量性固定成本。( )
①  正确
②  错误
【判断题】 全部成本按其性态可分为固定成本、变动成本和混合成本三大类。( )
① 
② 
【判断题】 成本性态分析的最终目的就是把全部成本分为固定成本、变动成本和混合成本三大类。
①  正确
②  错误
【判断题】 储存成本也可以分解为固定成本和变动成本。(  )
① 
② 
【判断题】 混合成本,是指除固定成本和变动成本之外的成本,它们因产量变动而变动,并且成正比例关系。(  )
① 
② 
【判断题】 产量的变动对固定成本和变动成本没有影响。(  )
① 
② 
【判断题】 企业可采用一元线性回归法,将其成本总额最终分解为变动成本、固定成本和混合成本三类
①  正确
②  错误
【多选题】 固定成本变动对盈亏临界点的影响为(  )。
①  固定成本的增加会导致盈亏临界点的降低,固定成本的减少会导致盈亏临界点的升高
②  固定成本的增加会导致盈亏临界点的升高,固定成本的减少会导致盈亏临界点的降低
③  固定成本虽然不随业务量的变动而变动,但企业经营能力的变化和管理决策都会导致固定成本的升降,特别是酌量性固定成本更容易发生变化
④  固定成本的增加或者减少临界点都不会发生变化
随机题目
【单选题】 For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words. In getting a job or advancing in one, the ability to read and comprehend quickly can mean the difference between success and failure. Yet the unfortunate fact is that most of us are poor readers. Most of us develop poor reading habits at an early age, and never get over them. The main problem lies in language itself—words. Single words have little meaning until they are combined into phrases, sentences and paragraphs. Unfortunately, however, the untrained reader does not read groups of words. He reads one word at a time, often regressing to reread words or passages. Regression, or looking back over what you have just read, is a common bad habit in reading. Another habit which slows down the speed of reading is vocalization—sounding each word either orally or mentally as one reads. To overcome these bad habits, some reading clinics use a device called accelerator (加速器), which moves a bar down the page at a predetermined speed. The bar is set at a slightly faster rate than the reader finds comfortable, in order to “stretch” him. The accelerator forces the reader to read fast, making word-by-word reading, regression and vocalization virtually impossible. At first, comprehension is sacrificed for speed. But when you learn to read ideas, you will not only read faster, but your comprehension will improve. Many people have found their reading skills improved a lot after some training. How does an accelerator help people to read?
①  It helps people read at a comfortable speed.
②  It makes people stretch their eyes when reading.
③  It forces people to overcome bad reading habits.
④  .It lets people look back over what they have just read
【单选题】 For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words. In getting a job or advancing in one, the ability to read and comprehend quickly can mean the difference between success and failure. Yet the unfortunate fact is that most of us are poor readers. Most of us develop poor reading habits at an early age, and never get over them. The main problem lies in language itself—words. Single words have little meaning until they are combined into phrases, sentences and paragraphs. Unfortunately, however, the untrained reader does not read groups of words. He reads one word at a time, often regressing to reread words or passages. Regression, or looking back over what you have just read, is a common bad habit in reading. Another habit which slows down the speed of reading is vocalization—sounding each word either orally or mentally as one reads. To overcome these bad habits, some reading clinics use a device called accelerator (加速器), which moves a bar down the page at a predetermined speed. The bar is set at a slightly faster rate than the reader finds comfortable, in order to “stretch” him. The accelerator forces the reader to read fast, making word-by-word reading, regression and vocalization virtually impossible. At first, comprehension is sacrificed for speed. But when you learn to read ideas, you will not only read faster, but your comprehension will improve. Many people have found their reading skills improved a lot after some training. What does “At first, comprehension is sacrificed for speed” (Para. 2) mean?
①  The reader reads fast, but he understands everything he reads.
②  The reader reads slowly and he understands everything he reads.
③  The reader reads fast without understanding everything he reads.
④  The reader reads slowly, but he doesn’t understand everything he reads
【单选题】 For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words. In getting a job or advancing in one, the ability to read and comprehend quickly can mean the difference between success and failure. Yet the unfortunate fact is that most of us are poor readers. Most of us develop poor reading habits at an early age, and never get over them. The main problem lies in language itself—words. Single words have little meaning until they are combined into phrases, sentences and paragraphs. Unfortunately, however, the untrained reader does not read groups of words. He reads one word at a time, often regressing to reread words or passages. Regression, or looking back over what you have just read, is a common bad habit in reading. Another habit which slows down the speed of reading is vocalization—sounding each word either orally or mentally as one reads. To overcome these bad habits, some reading clinics use a device called accelerator (加速器), which moves a bar down the page at a predetermined speed. The bar is set at a slightly faster rate than the reader finds comfortable, in order to “stretch” him. The accelerator forces the reader to read fast, making word-by-word reading, regression and vocalization virtually impossible. At first, comprehension is sacrificed for speed. But when you learn to read ideas, you will not only read faster, but your comprehension will improve. Many people have found their reading skills improved a lot after some training. Most people can’t read and comprehend quickly mainly because __________.
①  they don’t read groups of words
②  they don’t realize they have poor reading habits
③  they don’t like to be trained in reading skills
④  they don’t understand words when put together
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.Some doctors argue that people who often let the anger out would become __________.
①  stronger
②  more violent
③  angrier
④  more dangerous
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.One correct way to deal with anger is to __________.
①  say nothing no matter how angry you are
②  express anger openly and freely right away
③  express your anger immediately but calmly
④  think about whether it’s worth getting angry
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.According to the passage, which of the following is true?
①  Expressing anger by screaming can be as dangerous as repressing anger.
②  Repressing anger is more dangerous to a person’s health than expressing it.
③  People may have heart diseases if they don’t express their anger right away.
④  People should express anger before looking into the real cause of their anger.
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.According to the passage, which of the following about hormones is correct?
①  Hormones will cause people to get anxious.
②  Hormones will increase when one gets angry.
③  The brain produces hormones when one’s blood pressure rises.
④  The brain produces hormones when one has medical problems.
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.What is the main idea of this passage?
①  Anger should be dealt with in a proper way.
②  Different people deal with anger in different ways.
③  Doctors suggest dealing with anger by repressing it.
④  The best way to deal with anger is to laugh when angry.
【单选题】 Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important.In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily;but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago,a rich and powerful country cut down its trees to build warships, with which to gain itself an empire.It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒).Land becomes desert after all trees are cut down because __________.
①  roots of trees break up the soil
②  no tree keeps the rain and protects the top-soil
③  strong winds bring a lot of sand
④  there are too many rainfalls to make it
【单选题】 Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important.In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily;but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago,a rich and powerful country cut down its trees to build warships, with which to gain itself an empire.It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒).In many places forests slowly disappear because __________.
①  many trees have been cut down by man
②  new trees are not well looked after
③  man has not paid enough attention to planting trees
④  all the above