16767425
Descripción
Test por Carina Storm, actualizado hace más de 1 año
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Creado por Carina Storm
hace más de 5 años
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Pregunta 1
Pregunta
TRUE or FALSE: The break-even point for a business is where total revenue is the same as total costs. At this point the business is making neither a profit or a loss.
Respuesta
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TRUE
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FALSE
Pregunta 2
Pregunta
The normal method used to calculate the break-even point is:
Break-even = total fixed costs / ___________
Respuesta
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unit contribution (the difference between selling price and variable costs)
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variable cost
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fixed cost
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revenue
Pregunta 3
Pregunta
TRUE or FALSE: Variable costs do not always change in proportion to output (e.g. bulk-buying discounts, or overtime paid to manufacturing employees)
Respuesta
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TRUE
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FALSE
Pregunta 4
Pregunta
Break-even analysis is difficult to use if the business makes .......
Respuesta
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The same product
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Makes more than one product
Pregunta 5
Pregunta
The point at which a business goes from loss into profit can be seen on:
Respuesta
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a pie chart
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a break-even chart
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a bar chart
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an organization chart
Pregunta 6
Pregunta
A fixed cost is one that:
Respuesta
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does change as output changes
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does not change as output changes
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does change as profit changes
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does not change as profit changes
Pregunta 7
Pregunta
Contribution in break-even analysis is the difference between:
Respuesta
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fixed costs and variable costs
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fixed costs and sales
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sales and variable costs
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profit and loss
Pregunta 8
Pregunta
The difference between the break-even output level and the expected output is the:
Respuesta
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margin of safety
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area of loss
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total fixed costs
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break-even revenue
Pregunta 9
Pregunta
Total costs in break-even analysis are shown by:
Respuesta
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fixed costs plus direct costs
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fixed costs plus variable costs
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sales less fixed costs
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sales less variable costs
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