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2016美國(guó)CPA模擬試題：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.
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
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