CMA模拟真题1（英文）
信息来源：金融范 2014-08-11 09:43 knroman
| |
Advertising |
Sales Salaries |
| A. |
Variable cost |
Fixed cost |
| B. |
Fixed cost |
Fixed cost |
| C. |
Mixed cost |
Mixed cost |
| D. |
Fixed cost |
Variable cost |
Answer（B）：
Answer (A) is incorrect. Advertising cost is considered fixed.
Answer (B) is correct. Both advertising and sales salaries should be classified as fixed costs. The advertising was constant for 3 of the 4 months and would be considered fixed in terms of dollar sales. Sales salaries also did not vary with dollar sales.
Answer (C) is incorrect. Advertising and sales salaries are considered fixed costs in terms of dollar sales.
Answer (D) is incorrect. Sales salaries are considered fixed in terms of dollar sales.
关键词:
模拟