【判断题】【消耗次数:1】
成本性态,是指成本总额与价格之间的依存关系。(  )
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相关题目
【判断题】 成本性态是成本总额与特定业务量在质量方面的依存关系。
①  正确
②  错误
【判断题】 成本本性态也称成本习性,是指成本的总额对业务总量(产量或销售量)的依存关系。(  )
① 
② 
【单选题】 按成本与产量的依存关系,可将企业成本划分为(4分)
①  生产成本与劳务成本
②  财务成本与管理成本
③  固定成本与变动成本
④  边际成本与沉没成本
【判断题】 相关关系是指现象之间存在着确定的数量的依存关系。
①  正确
②  错误
【多选题】 成本性态分析最终将全部成本区分为( )。
①  固定成本
②  变动成本
③  混合成本
④  半变动成本
⑤  半固定成本
【判断题】 变动成本计算法的成本是按成本性态划分的。(  )
① 
② 
【判断题】 作业成本计算为理解成本性态和本、量、利关系提供了丰富的资料。(  )
① 
② 
【判断题】 相关关系是指客观现象之间确实存在的,但数量上不是严格对应的依存关系
①  正确
②  错误
【判断题】 客观现象之间存在的数量上的依存关系叫相关关系。
①  正确
②  错误
【单选题】 账户分析法是根据各个成本、费用账户(包括明细账户)的内容,直接判断其与业务量之间的(  ),从而确定其成本性态的一种成本分解方法。
①  依存关系
②  从属关系
③  上下级关系
④  包含关系
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