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title="建設工程教育網(wǎng)">建設工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="gwr18lkl3dc" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="gwr18lkl3dc" class="news_con"> <div id="gwr18lkl3dc" class="jxbox clearfix"> <p style="text-indent: 2em;">下列因素中，屬于盈虧平衡分析中的固定成本的有（?。?。</p><p style="text-indent: 2em;">A.折舊費</p><p style="text-indent: 2em; text-align: left;">B.燃料動(dòng)力費</p><p style="text-indent: 2em; text-align: left;">C.長(cháng)期借款利息</p><p style="text-indent: 2em; text-align: left;">D.短期借款利息</p><p style="text-indent: 2em; text-align: left;">E.原材料費</p><p style="text-indent: 2em; text-align: left;"><br/></p><p style="text-indent: 2em; text-align: left;">【答案】ACD</p><p style="text-indent: 2em; text-align: left;">【解析】在盈虧平衡分析中，折舊費、管理費等，通常屬于固定成本；計件工資、材料費、燃料工料費等，通常屬于可變成本；貸款利息（包括長(cháng)期、短期的貸款利息），通常簡(jiǎn)化為固定成本。參見(jiàn)教材P33。</p> <div style="text-align: right;" id="ycFoot"></div> </div> </div>   <div id="gwr18lkl3dc" class="share new-share clearfix"> <div id="gwr18lkl3dc" class="info-share-new fl"> <div id="gwr18lkl3dc" class="snltxt fl">分享到：</div> <div id="gwr18lkl3dc" class="fl" id="share-2020" data-sites="wechat, qzone, weibo, qq"></div> </div> <div id="gwr18lkl3dc" class="jc fr">責任編輯：辛靜</div> </div>   <a href="http://www.zcjx68.com/jianzao/bkzl/li20220630104316.shtml" target="_blank" title="刷題"><img src="/upload/resources/image/2024/11/04/596654.png" alt="刷題" class="banner"></a>   <div id="gwr18lkl3dc" class="left-information clearfix"> <div id="gwr18lkl3dc" class="tit"> <div id="gwr18lkl3dc" class="tit-left">相關(guān)資訊</div> </div> <ul> <li>· <a href="/jianzao/bkzl/zh20220121140738.shtml" target="_blank" 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