美国CPA模拟试题：Business（二）

Breakeven analysis assumes that over the relevant range:

a. Unit variable costs are unchanged

b. Total fixed costs are nonlinear

c. Total costs are unchanged

d. Unit revenues are nonlinear

答案：A

Explanation

Choice "a" is correct. Breakeven analysis assumes that all variable costs and revenues are constant on a per unit basis and are linear over a relevant range. Fixed costs in total are constant.

Choice "d" is incorrect. Breakeven analysis assumes that all variable costs and revenues are constant on a per unit basis and linear over a relevant range.

Choice "c" is incorrect. Total costs do change over a relevant range. Breakeven analysis assumes that all variable costs and revenues are constant per unit and linear within a relevant range.

Choice "b" is incorrect. Total fixed costs are assumed to be constant (representing a linear relationship) over a relevant range.