学习通题库
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37、Afixed cost changes in direct proportion to changes in a cost driver. （2.5）
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36、Costdrivers are output measures of both resources and activities.（2.5）
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35、Identifyingthe appropriate cost driver(s) is the most critical aspect of any method formeasuring cost behavior. （2.5）
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34、Activityanalysis is used to identify appropriate cost drivers and their effects on thecosts of making a product or providing a service.（2.5）
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33、Inthe mixed cost equation, Y = F + VX, the X is the cost driver.（2.5）
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32、Bytheir decisions, managers influence cost behavior throughout the entire valuechain. （2.5）
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31、Volume-drivencosts can be easily traced to products or services. （2.5）
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30、An example of an unallocated cost isresearch and development.（2.5）
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29、Productcosts include direct labor and conversion costs.（2.5）
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28、A cost object is anything for which aseparate measurement of costs is desired.（2.5）
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