【判断题】构成血-睾屏障的细胞是睾丸间质细胞。( )
【单选题】The choice of the absorption or contribution approach affects the manufacturing cost per unit because the:
A.
a. manufacturing cost per unit is higher if the absorption approach is used
B.
b. manufacturing cost per unit is higher if the contribution approach is used
C.
c. manufacturing cost per unit is the same regardless of the approach
D.
d. manufacturing cost per unit is independent of the approach
【单选题】A unit cost is computed by:
A.
Dividing total cost by the number of units
B.
Adding variable cost to fixed cost
C.
Multiplying total cost by the number of units
D.
Dividing variable cost by the number of units
【单选题】If the total cost of producing 10 units equals $90, and the average total cost of producing 11 units equals $8.75, then the marginal cost of the elh unit produced:
A.
is definitely greater than the marginal cost of producing the tenth unit.
B.
is definitely less than the marginal cost of producing the tenth unit.
C.
is less than the average total cost of producing ten units.
D.
is greater than the average total cost of producing ten units.
【单选题】When the high-low method is used to estimate a cost function, the variable cost per unit is found by a. performing regression ysis on the associated cost and cost driver database. b. subtracting t...
A.
performing regression ysis on the associated cost and cost driver database.
B.
subtracting the fixed cost per unit from the total cost per unit based on either the highest or lowest observation of the cost driver.
C.
dividing the difference between the highest and lowest observations of the cost driver by the difference between costs associated with the highest and lowest observations of the cost driver.
D.
dividing the difference between costs associated with the highest and lowest observations of the cost driver by the difference between the highest and lowest observations of the cost driver.
【单选题】(Fixed Cost)+(Quantity × Variable Cost per Unit) describes ().
E.
Average Cost per Unit.
【单选题】A standard cost is a unit cost that:
A.
should never be revised
B.
is the average cost for the industry
C.
the company attained in the most recently completed period
【单选题】A unit cost is computed by:
A.
Multiplying total cost by the number of units
B.
Divided total cost by the number of units
C.
Dividing variable cost by the number of units
D.
Adding variable cost and fixed cost