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2016美国CPA模拟试题:Business(二)

普通 来源:正保会计网校 2016-02-19

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.

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