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美國CPA模擬試題：Business（7）
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Breakeven analysis assumes that over the relevant range:
a. Total fixed costs are nonlinear
b. Total costs are unchanged
c. Unit variable costs are unchanged
d. Unit revenues are nonlinear
【答案解析】C
Explanation
Choice "c" 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 "b" 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 "a" is incorrect. Total fixed costs are assumed to be constant (representing a linear relationship) over a relevant range.
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