【判断题】【消耗次数：1】
账户分析法是根据各有关成本账户的具体内容，判断其特征是更接近于固定成本，还是更接近于变动成本，进而直接将其确定为固定成本或变动成本。（ ）
①
对
②
错
参考答案：
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相关题目
【多选题】
固定成本具有的特征是( )。
①
固定成本总额的不变性
②
单位固定成本的反比例变动性
③
固定成本总额的正比例变动性
④
单位固定成本的不变性
⑤
固定成本总额变动性
【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】
<imgsrc="http://121.251.253.213/doc/a@4694669459F98E149B804A104B651936.png/download?time=636002388033637975&token=7717EBCF989826B9F937ADD750BA053E&filename=png"data-preview_url_ueditor="doc/a@4694669459F98E149B804A104B651936.png"data-url="doc/a@4694669459F98E149B804A104B651936.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@7EFEDE86BAD9C681AE62991E99C4662F.png/download?time=636002388171386217&token=009F46715F7C1A9E4906033D77BCD786&filename=png"data-preview_url_ueditor="doc/a@7EFEDE86BAD9C681AE62991E99C4662F.png"data-url="doc/a@7EFEDE86BAD9C681AE62991E99C4662F.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@BE3A648FAC9629C1B629016716F329E7.png/download?time=636002388290102425&token=84F498C616261DBEF529416490694BE4&filename=png"data-preview_url_ueditor="doc/a@BE3A648FAC9629C1B629016716F329E7.png"data-url="doc/a@BE3A648FAC9629C1B629016716F329E7.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@C946EAF87FEE814E0E75113AFBE7F8BF.png/download?time=636002388403670625&token=96745AF8F4C3C6996032298D6EB273B9&filename=png"data-preview_url_ueditor="doc/a@C946EAF87FEE814E0E75113AFBE7F8BF.png"data-url="doc/a@C946EAF87FEE814E0E75113AFBE7F8BF.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@34C0A8A82E9F963C042EC0805245E5F3.png/download?time=636002388507254807&token=F9769CD3B7EFA723D4FDACBD5CECC721&filename=png"data-preview_url_ueditor="doc/a@34C0A8A82E9F963C042EC0805245E5F3.png"data-url="doc/a@34C0A8A82E9F963C042EC0805245E5F3.png"/>
【单选题】
<imgwidth="573"height="70"alt=""src="http://file.open.com.cn/ItemDB/3348/9474d1c7-6260-47b7-88a6-f323c0d82a05/200931893822728.JPG"/>
①
1/2
②
1/4
③
3/4
④
3/16
【单选题】
<imgsrc="http://121.251.253.213/doc/a@70C2DDD83832E63417119853268383CB.png/download?time=636002403343504865&token=A27C5AE787D99ADB7C735558C43DFE2B&filename=png"data-preview_url_ueditor="doc/a@70C2DDD83832E63417119853268383CB.png"data-url="doc/a@70C2DDD83832E63417119853268383CB.png"/>
①
1/3
②
1/4
③
1
④
1/2
【单选题】
<imgwidth="460"height="31"alt=""src="http://file.open.com.cn/ItemDB/3348/f0314595-5435-4d2b-8015-67f225ee8fd3/20093189161127.JPG"/>
①
0.4
②
0.6
③
0.28
④
0.72
【单选题】
<imgsrc="http://121.251.253.213/doc/a@D652C917A063EE2A46E590A7234DED3A.png/download?time=635998750773993466&token=DD693311A8090F3A2951624C8EB13C5F&filename=png"data-preview_url_ueditor="doc/a@D652C917A063EE2A46E590A7234DED3A.png"data-url="doc/a@D652C917A063EE2A46E590A7234DED3A.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png/download?time=636002385400665350&token=EB69AC16C52E457BF2A230500D3F68EA&filename=png"data-preview_url_ueditor="doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png"data-url="doc/a@96CD9B5B4738138BA8B2DC6B7F916769.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png/download?time=636002385529677577&token=CA9CB3B351F7B4D51B8ABF3784871650&filename=png"data-preview_url_ueditor="doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png"data-url="doc/a@CEF999F3B2925DCEB45011D7827CD8C0.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png/download?time=636002385695505868&token=4A18791493123A1CDCDA3CA2A4D6BBDD&filename=png"data-preview_url_ueditor="doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png"data-url="doc/a@5E803501A864F8A7BDA87E1DF7BA3876.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png/download?time=636002385869446174&token=1AE71C99AE1DDBB2BB64D36B428AAAF3&filename=png"data-preview_url_ueditor="doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png"data-url="doc/a@8E2CA690FF79E1740CA8C17CA0A40E40.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@7B954E5F91FE7A2078D479B19DA8F244.png/download?time=636002401335313338&token=260538373F1F6FD4C1339FE2727B1A5C&filename=png"data-preview_url_ueditor="doc/a@7B954E5F91FE7A2078D479B19DA8F244.png"data-url="doc/a@7B954E5F91FE7A2078D479B19DA8F244.png"/>
①
3/4
②
1/3
③
1/4
④
1/2
【单选题】
<imgsrc="http://121.251.253.213/doc/a@3EEB543EE4C26953B2F4A84849EF970E.png/download?time=636002407370339938&token=2B860297B4D3A37E02DD8FD066E353D5&filename=png"data-preview_url_ueditor="doc/a@3EEB543EE4C26953B2F4A84849EF970E.png"data-url="doc/a@3EEB543EE4C26953B2F4A84849EF970E.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@39718BFE07D413FF9B5576D082DF02A2.png/download?time=636002407468308110&token=B91DA8C5350A10D491A51533ABD0C98B&filename=png"data-preview_url_ueditor="doc/a@39718BFE07D413FF9B5576D082DF02A2.png"data-url="doc/a@39718BFE07D413FF9B5576D082DF02A2.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@243286ACC8E46086F734CA856A259C5F.png/download?time=636002407561752274&token=1F3B294A3C4990CC176E288A73F7F41C&filename=png"data-preview_url_ueditor="doc/a@243286ACC8E46086F734CA856A259C5F.png"data-url="doc/a@243286ACC8E46086F734CA856A259C5F.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png/download?time=636002407648644427&token=8F86320F39DFDE390D3A1F566BB8A1B2&filename=png"data-preview_url_ueditor="doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png"data-url="doc/a@C40D30CADEB6FB497B64EA46BBC6D361.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@2171497A1A069BCA694AC32D89A3EE15.png/download?time=636002407739280586&token=D4B87765F15D9453D1F9B5AAD647E41E&filename=png"data-preview_url_ueditor="doc/a@2171497A1A069BCA694AC32D89A3EE15.png"data-url="doc/a@2171497A1A069BCA694AC32D89A3EE15.png"/>
【单选题】
<imgsrc="http://121.251.253.213/doc/a@F40089C6EE85E2D136211F10253A5698.png/download?time=636002405281028268&token=97BDD00CEAA6E56F32B8E987DD49B9AA&filename=png"data-preview_url_ueditor="doc/a@F40089C6EE85E2D136211F10253A5698.png"data-url="doc/a@F40089C6EE85E2D136211F10253A5698.png"/>
①
<imgsrc="http://121.251.253.213/doc/a@E99A777F88517CA13AAE35DD30DBB71F.png/download?time=636002405398808475&token=4D7248307C9F6F80208444D59D17659B&filename=png"data-preview_url_ueditor="doc/a@E99A777F88517CA13AAE35DD30DBB71F.png"data-url="doc/a@E99A777F88517CA13AAE35DD30DBB71F.png"/>
②
<imgsrc="http://121.251.253.213/doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png/download?time=636002405516900683&token=EDAE071674E78C3719A53AA00F69D4F1&filename=png"data-preview_url_ueditor="doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png"data-url="doc/a@09D42ABBE14E83AE4D55C2BDE4A9773B.png"/>
③
<imgsrc="http://121.251.253.213/doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png/download?time=636002405634056888&token=78165392C86D653738CFFD74D7B01289&filename=png"data-preview_url_ueditor="doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png"data-url="doc/a@1F36AE2BFAF559AF77D269C3C351F2A5.png"/>
④
<imgsrc="http://121.251.253.213/doc/a@344592340C9884191FD3C1CA39FDAF73.png/download?time=636002405754957101&token=1CE4D33A49B8C5924089001A4BEECB53&filename=png"data-preview_url_ueditor="doc/a@344592340C9884191FD3C1CA39FDAF73.png"data-url="doc/a@344592340C9884191FD3C1CA39FDAF73.png"/>